Tuesday, March 20, 2012

Service Tax on CA,CS,CWA, Advocate: Buget 2012

As per the Budget 2012 Proposed :

 " 6.     Services provided to any person other than a business entity by -
(a)   an individual as an advocate; or
(b)   a person represented on and as arbitral tribunals; "
 CA,CS,CWA are now exempted from charging ST on Representative fees only if we are providing this to only any non-business Entity like any individual,  as the amdm. in last year, had made ST charged on the CA,CS,CWA Representative Services but as any person( other than BE ).
Advocate are exempted only as an individual not in sense of any firm or etc. 
-Udit M. Mathur (Opinion)
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