The Bombay High Court has granted the stay on the service tax demand to Advocate for granting legal services for the old period.
The petitioner, Sanjiv Madhusudan Shah challenged the show cause cum demand notice issued by the Assistant Commissioner of Central Goods and Services Tax (CGST), Mumbai West seeking to levy service tax upon the petitioner for the financial year 2014-15.
The petitioner is an advocate by profession. The Central Government has issued several exemption notifications whereby services provided by an individual as an advocate or as a partnership firm of advocates by way of legal services are exempt from the charge of service tax.
There is a provision for recovering service tax from the service recipient.The impugned show cause cum demand notice has been issued mechanically.
The division bench consisting of Justice Ujjal Bhuyan and Milind N. Jadhav while granting the interim measure stayed the stay of the impugned show cause cum demand notice and listed the matter on March 15, 2021.Subscribe Taxscan AdFree to view the Judgment