- (1.) The name of the first petitioner has been deleted by an order passed on March 30, 2016.
(2.) The petitioner is a designated Senior Advocate practising in this Court and challenges notifications bearing nos.9/2016 and 18/2016, both dated March 1, 2016, seeking to amend previous notifications of June 30, 2012 pertaining to service tax. The petitioner also challenges another notification bearing no.19/2016 dated March 1, 2016 seeking to amend the Service Tax Rules, 1994. Rule 6 of the Service Tax Rules, 1994 and Rule 3 of the Point of Taxation Rules, 2011, insofar as such provisions require the payment of service tax by Senior Advocates on the basis of the issue of memorandum of fees, have also been challenged.
(3.) The petitioners refer to an instruction issued by the Central Board for Direct Taxes on July 22, 1974 covering the Wealth Tax Act, 1957. Such instruction no.720/CBDT recognised that advocates who plead on the Original Side on instructions of solicitors and advocates in the Supreme Court do not act. The relevant instruction also recorded that when counsel is engaged by solicitors, "there will be no contract, express or implied, between the said pleading advocates and lay clients for payment of the former's fees.";