Lawyers Engaged in Individual Practice Exempt from GST and Service Tax Levy: Orissa High Court
In a significant decision protecting the rights of legal professionals, the Orissa High Court on 7th April 2025 quashed a service tax demand notice issued to a practicing advocate of Bhubaneswar. The judgment was delivered by a division bench comprising Hon’ble the Chief Justice Harish Tandon and Hon’ble Mr. Justice B.P. Routray in the case of Shivananda Ray VERSUS Principal Commissioner CGST and Central Excise, Bhubaneswar. Background of the case…