Nevertheless, the Court expressed concerns over the harassment faced by practicing lawyers due to such tax notices.
Therefore, it proceeded to dispose of the plea after directing the concerned authorities to issue a clear direction not to issue such notices to lawyers.
“This Court expresses its concern that practicing advocates should not have to face harassment on account of the department issuing notices and calling upon them to pay service tax/GST when they are exempted from doing so and in the process also calling them to prove that they are practicing advocates,” the Court said.
Source: Barandbench
