Description:
In case of legal Consultancy Service, the services provided to any business entity, by any person, in relation to representational services before any court, Tribunal or authority are chargeable to service – tax. However, representational services provided by any person to any person other than a business entity are not chargeable to service – tax. However, in case of practicing CA/CS/CWA representation service provided to any person is chargeable to service tax.
Source:
1. www.tpcc.in
2. The Tax Referencer .Volume120. Issue No.8, 22 August 2011, Page No.130.
Our comment:
Legal consultancy services provided to any commercial entity is taxable.
