1. Service tax for Lawyers A.VALLI Accountant Altacit Global Email: info@altacit.com Website: www.altacit.com

3. Imposed on specified services

5. On Receipt of service charges

6. Responsible for payment of Service Tax to the Government

10. They also come under service providers.

11. They also liable to pay service Tax

14. The legal consultancy market was estimated between Rs. 400 crores to Rs. 500 crores while amending the service Tax

16. Service tax is not applicable for Individual lawyers and sole proprietorship.

21. On Receipt of the payment of service charges

23. As per law firm point of view it is a excess burden for them since they are paying professional tax, Income tax and also they are liable to service tax.

25. U.P. & Another V. Kamla Palace

26. R. K. Garg V. Union of IndiaAll the above cases Judgment made in favor of legislature, saying levy of a tax is totally in the hands of the legislature and it can do it for public good.

27. THANK YOU