The Union Budget 2016-17 has proposed withdrawal of the service tax exemption to senior advocates in relation to services provided to other advocates or partnership law firms. Accordingly Service Tax Notification 18/2016 and Notification No. 09/2016 had been issued.
The said withdrawal of exemption to senior advocates was challenged in the Gujarat High Court in Cawas Kavina vs. UOI Special Civil Application No. 4926 of 2016.
The Gujarat High Court in the aforesaid appeal has, vide order dated 30.03.2016 directed an ad-interim stay of Notification No. 18/2016-ST and Notification No. 9/2016 – ST with respect to the levy of service-tax on senior advocates.
Copy of the order is as under:
ITAT allowed increased exemption of Rs. 25 lakhs u/s 10(10A) to non-government employees in view of CBDT retrospective notification. In…
PCIT has revisionary jurisdiction u/s 263 over the cases irrespective of the fact that the relevant assessment was completed physical…
Appellate court interfering with Motor Accidents Claims Tribunal findings on assessment of disability and loss of earning capacity must undertake…
When period of delay is not very huge and involve huge monetary liability on the assessee, a lenient approach should…
Ratification by EoGM of the company can not give legality of the diversion of the fund raised by preferential issue.…
CBIC prescribes procedures for return of export cargo from international waters due to closure of the Strait of Hormuz where…