tag:blogger.com,1999:blog-15602189.post2837923565403699641..comments2023-09-21T16:17:51.838+05:30Comments on Law and Other Things: Budget 2009 and the Legal ProfessionAnonymoushttp://www.blogger.com/profile/09348738084817273397noreply@blogger.comBlogger3125tag:blogger.com,1999:blog-15602189.post-67051232479963971562009-07-08T11:39:58.323+05:302009-07-08T11:39:58.323+05:30There could be one another dimension also to this ...There could be one another dimension also to this in excluding the litigation work. Normally the designated senior counsels do only the appearance and arguments while the engaging counsel prepare the drafts and papers. Applying the present finance bill, then there is no service tax applicability for the designated senior counsels and the engaging counsel will be imposed tax on the services rendered by him.Karthikahttps://www.blogger.com/profile/16883535662496558483noreply@blogger.comtag:blogger.com,1999:blog-15602189.post-76941039961532299572009-07-07T18:22:02.091+05:302009-07-07T18:22:02.091+05:30A new sub-clause zzzm has just been introduced to ...A new sub-clause zzzm has just been introduced to Section 65 (105) of Finance Act, 1994 that says:<br /><br />'service tax on services provided or to be provided to any business entity, by any business entity, in relation to advice, consultancy or assistance in any branch of law excluding appearance before any court, tribunal or authority and the term 'business entity' has been defined to include association of persons, body of individuals, company or firm but not to include an individual'<br /><br />I consider that the entire litigation activity is kept out of Service Tax. Obviously, no lawyer could just show up in a Court or a Tribunal without first lodging appropriate papers there. So, all incidental activity such as filing, conferences and the like are therefore, exempted.<br /><br />That means, approximately 96% of all registered lawyers in the country are not touched by Service taxes. <br /><br />Obviously, the Central Government did not want to rattle the litigating community, what with the Central Government losing several high profile litigation on constitutionality of service taxes - in the last six months alone, it has lost out in various courts, litigation in the area of Shipping industry, Building rental industry and Mobile SIM sales.K.V.DHANANJAYhttps://www.blogger.com/profile/05545845529229026684noreply@blogger.comtag:blogger.com,1999:blog-15602189.post-83680584507379695832009-07-07T15:09:22.478+05:302009-07-07T15:09:22.478+05:30Great idea about budgetGreat idea about budgetMahbub Tutohttps://www.blogger.com/profile/03397929020405618648noreply@blogger.com