Service tax leviable on services rendered by the Advocate and Senior Advocate under Reverse Charge
The Hon’ble Karnataka High Court in the case of Prashanth Sreedhar Shenoi allowed the writ petition and held that, the services of legal professionals consisting of partnership firm of Advocates or an individual Advocate other than a Senior Advocate is exempt from levy of service tax to an advocate or partnership firm of advocates providing legal services to any person other than a business entity or a business entity with a turnover upto ten lakh rupees in the preceding financial year.