Service should be provided by a Business entity. Individual is not a business entity. Service should be provided to a Business entity. Services by way of appearances is not covered in the levy. Wherever applicable, Service Tax has to be paid under Forward charge mechanism by the Firm of Advocates.
Source Taxscan
Latest Posts in "India"
- GST on Dine-in, Takeaway, and Delivery App Orders: Rates, Compliance, and Reporting Differences
- Ensuring ITC Compliance: Mastering GSTR-2B Reconciliation and Audit Readiness for 2026
- India’s E-Invoicing Rules: Scope, Formats, Penalties, and Compliance Under the GST Framework
- Continuous Supply of Services Under GST: Legal Criteria Versus Commercial Practice Explained
- Tripura HC: ITC Cannot Be Denied to Bona Fide Purchaser for Supplier’s Tax Default
