LAWYERS RENDERING LEGAL SERVICES EXEMPTED PAYMENT OF SERVICE TAX/GST

8th April 2021

Recently, the Orissa HC bench comprising of Justice Dr S Muralidhar and Justice BP Routray directed the Commissioner GST to issue clear instructions to all the officers in the GST Commissionerates in Odisha that no notice demanding payment of service tax/GST will be issued to lawyers rendering legal services, as far as GST regime is concerned.

The bench held this after a plea moved by Adv Devi Prasad Tripathy over the same issue. The Court noted that authorities insisted Tripathy present documentary evidence to claim that he is a practising lawyer for exemption from the levy of GST. The bench also took note that a similar notice was issued in 2017 also.

The bench received a counter-affidavit from the Principal Commissioner GST, stated that "After receiving PAN information of Devi Tripathy that he is a practising advocate, further proceedings against him had been dropped.

The Court expressed its concern that practising advocates should not have to face harassment on account of the Department issuing notices calling upon them to pay service tax/GST when they are exempted from doing so, and in the process also having to prove they are practising advocates

Author: Papiha Ghoshal

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