𝗔𝗹𝗹𝗮𝗵𝗮𝗯𝗮𝗱 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗳𝗼𝗿 𝗔𝗱𝘃𝗼𝗰𝗮𝘁𝗲𝘀 📢 𝗧𝗵𝗲 𝗖𝗼𝘂𝗿𝘁 𝗿𝘂𝗹𝗲𝗱: "Advocates are exempted from paying service tax, and it would be harassment to call them to prove that they are practicing advocates. The Commissioner, GST, is directed to issue clear directions that no notices regarding payment of service tax/GST are issued to the lawyers."

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗣𝗲𝘁𝗶𝘁𝗶𝗼𝗻𝗲𝗿: Pankaj Khare, practicing advocate 𝗜𝘀𝘀𝘂𝗲: The petitioner, a practicing advocate, argued that per Notification dated 20.06.2012, individual advocates are exempt from service tax for services provided to business entities in the taxable territory. Despite this exemption, an order was issued assessing service tax and levying tax and interest on the petitioner.

⚖️ 𝗝𝘂𝗱𝗴𝗺𝗲𝗻𝘁: The Divisional Bench of the Hon'ble High Court noted that several members of the Bar had received similar notices, creating unnecessary harassment for practicing advocates who are exempt from service tax and GST. The Court directed the GST Commissioner to issue a clear directive to the GST Commissionerate in Lucknow to ensure that no notices regarding service tax/GST payment are sent to lawyers who are exempt from such taxes. The writ petition was allowed.

📜 𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: Pankaj Khare vs. Union of India Thru. Secy. Deptt. of Custom and CGST, Ministry of Finance, New Delhi, and Others 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 07 June 2023 📜This ruling affirms that practicing advocates are exempt from service tax, and any notices issued to them demanding tax payment are unwarranted.