Shivananda Ray Vs Principal Commissioner CGST and Central Excise
Date: April 6, 2025
Court: High Court
Bench: Orissa
Type: Writ Petition
Judge(s)/Member(s): B. P. ROUTRAY
Subject Matter
Practicing advocates are exempt from service tax when rendering legal services
Summary
The case involves a dispute between a practicing advocate in Bhubaneswar and the GST department regarding the demand for service tax. The petitioner was issued a notice on April 15, 2021, demanding service tax of ₹2,14,600 for the financial year 2015…
FULL TEXT OF THE JUDGMENT/ORDER OF ORISSA HIGH COURT 1. Heard Mr. M.M. Patnaik, learned counsel for the Petitioner and Mr. T.K. Satapathy, learned Senior Standing Counsel for the Department. 2. The Petitioner, who is a practicing advocate at Bhubaneswar, has been served with the impugned notice dated 15 th April, 2021 demanding service tax amounting Rs.2,14,600/- for the Financial Year 2015-16 in…