{"id":6522,"date":"2014-12-22T13:12:00","date_gmt":"2014-12-22T13:12:00","guid":{"rendered":"http:\/\/localhost\/sccblog\/?p=6522"},"modified":"2015-10-14T15:22:00","modified_gmt":"2015-10-14T09:52:00","slug":"business-clients-to-continue-paying-service-tax-on-legal-fees","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2014\/12\/22\/business-clients-to-continue-paying-service-tax-on-legal-fees\/","title":{"rendered":"Business clients to continue paying service tax on legal fees"},"content":{"rendered":"

Bombay High Court:<\/span><\/b> Setting aside the writ petitions filed by The Bombay Bar Association, Advocates Association of Western India and a few lawyers, a division bench comprising of SC Dharmadhikari and AA Sayed, <\/a>upheld the levy of service tax on services provided by lawyers and law firms, to their business clients.<\/a> In the present case, the petitioners had contended that as lawyers are <\/span>\u201c<\/span>officers of the court<\/span>\u201d<\/span> who help in the administration of justice hence no service tax levy should be imposed on their services. In addition to their key contention, they also pleaded that the levy of service tax imposes a heavy additional burden on litigants which disables them from approaching the courts. It was also contended that such a  provision was unconstitutional because it discriminates between services provided to an individual, where there is no service tax imposition and to a large business entity which has to bear the service tax burden.<\/span> <\/span><\/p>\n

The service tax authorities and the central government who were the respondents to this case, argued that even as lawyers provide assistance in administering justice, they do in fact provide services to their clients and are duly compensated in the form of fees which are charged from clients. It was also pointed out that the classification between legal services provided to business entities and to individuals, for the purpose of levy of service tax, was not discriminatory and does not violate the Constitution. It was further contended that representational legal services provided to individuals were kept out of the service tax net to ensure the burden is not borne by the common man. As there was a rational nexus, it was not discriminatory against business entities and this has been the position taken earlier by the Supreme Court. <\/span><\/p>\n

The Court after listening to arguments on both sides, observed that the legislature in introducing service tax on the legal profession had noted the commercialization of the practice of law which has expanded in scope and sphere post liberalization and globalization. The Court concluded that the fact that a lawyer is an officer of the court and part and parcel of the administration of justice was not ignored, instead by a rational and intelligible differentiation the Parliament had proceeded to levy and impose service tax only on legal services rendered to business entities by an individual advocate or law firm and thereby dismissed the petition. PC Joshi vs Union of India, 2014 SCC OnLine Bom 1858<\/a>, decided on 15-12-2014<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Bombay High Court: Setting aside the writ petitions filed by The Bombay Bar Association, Advocates Association of Western India and a few <\/p>\n","protected":false},"author":3,"featured_media":7321,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[10],"tags":[3209],"class_list":["post-6522","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-highcourts","tag-legal_fees"],"yoast_head":"\nBusiness clients to continue paying service tax on legal fees | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2014\/12\/22\/business-clients-to-continue-paying-service-tax-on-legal-fees\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Business clients to continue paying service tax on legal fees\" \/>\n<meta property=\"og:description\" content=\"Bombay High Court: Setting aside the writ petitions filed by The Bombay Bar Association, Advocates Association of Western India and a few\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.scconline.com\/blog\/post\/2014\/12\/22\/business-clients-to-continue-paying-service-tax-on-legal-fees\/\" \/>\n<meta property=\"og:site_name\" content=\"SCC Times\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/scc.online\/\" \/>\n<meta property=\"article:published_time\" content=\"2014-12-22T13:12:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2015-10-14T09:52:00+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/10\/scc-blog_Page_9.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1330\" \/>\n\t<meta property=\"og:image:height\" content=\"887\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Sucheta\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Sucheta\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2014\/12\/22\/business-clients-to-continue-paying-service-tax-on-legal-fees\/\",\"url\":\"https:\/\/www.scconline.com\/blog\/post\/2014\/12\/22\/business-clients-to-continue-paying-service-tax-on-legal-fees\/\",\"name\":\"Business clients to continue paying service tax on legal fees | SCC Times\",\"isPartOf\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2014\/12\/22\/business-clients-to-continue-paying-service-tax-on-legal-fees\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2014\/12\/22\/business-clients-to-continue-paying-service-tax-on-legal-fees\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/10\/scc-blog_Page_9.jpg\",\"datePublished\":\"2014-12-22T13:12:00+00:00\",\"dateModified\":\"2015-10-14T09:52:00+00:00\",\"author\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/7416b8c43cd3a0a3412cf97fc17b54fa\"},\"breadcrumb\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2014\/12\/22\/business-clients-to-continue-paying-service-tax-on-legal-fees\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.scconline.com\/blog\/post\/2014\/12\/22\/business-clients-to-continue-paying-service-tax-on-legal-fees\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2014\/12\/22\/business-clients-to-continue-paying-service-tax-on-legal-fees\/#primaryimage\",\"url\":\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/10\/scc-blog_Page_9.jpg\",\"contentUrl\":\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/10\/scc-blog_Page_9.jpg\",\"width\":1330,\"height\":887},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2014\/12\/22\/business-clients-to-continue-paying-service-tax-on-legal-fees\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.scconline.com\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Business clients to continue paying service tax on legal fees\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.scconline.com\/blog\/#website\",\"url\":\"https:\/\/www.scconline.com\/blog\/\",\"name\":\"SCC Times\",\"description\":\"Bringing you the Best Analytical Legal News\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.scconline.com\/blog\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/7416b8c43cd3a0a3412cf97fc17b54fa\",\"name\":\"Sucheta\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/530d4c250404c869212316d6351878b83f86bf27648031b1e6d4857a4bae4b88?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/530d4c250404c869212316d6351878b83f86bf27648031b1e6d4857a4bae4b88?s=96&d=mm&r=g\",\"caption\":\"Sucheta\"},\"url\":\"https:\/\/www.scconline.com\/blog\/post\/author\/legal_editor\/\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"Business clients to continue paying service tax on legal fees | SCC Times","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.scconline.com\/blog\/post\/2014\/12\/22\/business-clients-to-continue-paying-service-tax-on-legal-fees\/","og_locale":"en_US","og_type":"article","og_title":"Business clients to continue paying service tax on legal fees","og_description":"Bombay High Court: Setting aside the writ petitions filed by The Bombay Bar Association, Advocates Association of Western India and a few","og_url":"https:\/\/www.scconline.com\/blog\/post\/2014\/12\/22\/business-clients-to-continue-paying-service-tax-on-legal-fees\/","og_site_name":"SCC Times","article_publisher":"https:\/\/www.facebook.com\/scc.online\/","article_published_time":"2014-12-22T13:12:00+00:00","article_modified_time":"2015-10-14T09:52:00+00:00","og_image":[{"width":1330,"height":887,"url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/10\/scc-blog_Page_9.jpg","type":"image\/jpeg"}],"author":"Sucheta","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Sucheta","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.scconline.com\/blog\/post\/2014\/12\/22\/business-clients-to-continue-paying-service-tax-on-legal-fees\/","url":"https:\/\/www.scconline.com\/blog\/post\/2014\/12\/22\/business-clients-to-continue-paying-service-tax-on-legal-fees\/","name":"Business clients to continue paying service tax on legal fees | SCC Times","isPartOf":{"@id":"https:\/\/www.scconline.com\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2014\/12\/22\/business-clients-to-continue-paying-service-tax-on-legal-fees\/#primaryimage"},"image":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2014\/12\/22\/business-clients-to-continue-paying-service-tax-on-legal-fees\/#primaryimage"},"thumbnailUrl":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/10\/scc-blog_Page_9.jpg","datePublished":"2014-12-22T13:12:00+00:00","dateModified":"2015-10-14T09:52:00+00:00","author":{"@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/7416b8c43cd3a0a3412cf97fc17b54fa"},"breadcrumb":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2014\/12\/22\/business-clients-to-continue-paying-service-tax-on-legal-fees\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.scconline.com\/blog\/post\/2014\/12\/22\/business-clients-to-continue-paying-service-tax-on-legal-fees\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.scconline.com\/blog\/post\/2014\/12\/22\/business-clients-to-continue-paying-service-tax-on-legal-fees\/#primaryimage","url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/10\/scc-blog_Page_9.jpg","contentUrl":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/10\/scc-blog_Page_9.jpg","width":1330,"height":887},{"@type":"BreadcrumbList","@id":"https:\/\/www.scconline.com\/blog\/post\/2014\/12\/22\/business-clients-to-continue-paying-service-tax-on-legal-fees\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.scconline.com\/blog\/"},{"@type":"ListItem","position":2,"name":"Business clients to continue paying service tax on legal fees"}]},{"@type":"WebSite","@id":"https:\/\/www.scconline.com\/blog\/#website","url":"https:\/\/www.scconline.com\/blog\/","name":"SCC Times","description":"Bringing you the Best Analytical Legal News","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.scconline.com\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/7416b8c43cd3a0a3412cf97fc17b54fa","name":"Sucheta","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/530d4c250404c869212316d6351878b83f86bf27648031b1e6d4857a4bae4b88?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/530d4c250404c869212316d6351878b83f86bf27648031b1e6d4857a4bae4b88?s=96&d=mm&r=g","caption":"Sucheta"},"url":"https:\/\/www.scconline.com\/blog\/post\/author\/legal_editor\/"}]}},"jetpack_featured_media_url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/10\/scc-blog_Page_9.jpg","jetpack_sharing_enabled":true,"jetpack-related-posts":[{"id":6201,"url":"https:\/\/www.scconline.com\/blog\/post\/2014\/12\/22\/business-clients-to-continue-paying-service-tax-on-legal-fees-2\/","url_meta":{"origin":6522,"position":0},"title":"Business clients to continue paying service tax on legal fees","author":"Sucheta","date":"December 22, 2014","format":false,"excerpt":"Bombay High Court: Setting aside the writ petitions filed by The Bombay Bar Association, Advocates Association of Western India and a few lawyers, a division bench comprising of SC Dharmadhikari and AA Sayed, upheld the levy of service tax on services provided by lawyers and law firms, to their business\u2026","rel":"","context":"In "Business Law"","block_context":{"text":"Business Law","link":"https:\/\/www.scconline.com\/blog\/post\/category\/Business_Law\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/10\/scc-blog_Page_9.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/10\/scc-blog_Page_9.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/10\/scc-blog_Page_9.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/10\/scc-blog_Page_9.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/10\/scc-blog_Page_9.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":346859,"url":"https:\/\/www.scconline.com\/blog\/post\/2025\/04\/30\/services-provided-to-individual-by-advocate-or-firm-are-exempted-from-levy-of-service-tax-orissa-hc\/","url_meta":{"origin":6522,"position":1},"title":"Services provided to individual by advocate or firm are exempted from levy of service tax; Orissa HC quashes Rs. 2 Lakhs service tax notice","author":"Editor","date":"April 30, 2025","format":false,"excerpt":"Services provided by an advocate or a Partnership firm of advocates providing legal services to any person other than a business entity and a business entity with a turnover up to rupees ten lakhs in the preceding financial year are exempted from the levy of service tax.","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Orissa High Court","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Orissa-High-Court.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Orissa-High-Court.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Orissa-High-Court.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Orissa-High-Court.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":356525,"url":"https:\/\/www.scconline.com\/blog\/post\/2025\/08\/13\/bom-hc-validity-entertainment-duty-on-online-movie-tickets\/","url_meta":{"origin":6522,"position":2},"title":"\u2018Online sale of movie tickets not separate business\u2019: Bombay HC upholds levy of entertainment duty on convenience fee exceeding Rs. 10","author":"Editor","date":"August 13, 2025","format":false,"excerpt":"\u201cMerely because charges for online booking are included in the tax measure does not imply that the State has encroached upon the Union List.\u201d","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"entertainment duty on online movie tickets","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/08\/entertainment-duty-on-online-movie-tickets.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/08\/entertainment-duty-on-online-movie-tickets.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/08\/entertainment-duty-on-online-movie-tickets.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/08\/entertainment-duty-on-online-movie-tickets.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":132651,"url":"https:\/\/www.scconline.com\/blog\/post\/2017\/05\/22\/catering-services-provided-by-railway-are-not-exempted-from-imposition-of-sales-tax-by-state-government\/","url_meta":{"origin":6522,"position":3},"title":"Catering Services provided by Railway are not exempted from imposition of Sales Tax by State Government","author":"Saba","date":"May 22, 2017","format":false,"excerpt":"Bombay High Court: A Bench comprising of S.C. Dharmadhikari and Prakash D. Naik, JJ. dismissed a writ petition in favour of the respondent State Government and against the petitioner Union Government. The petitioner challenged an amendment by the State legislature which seeks to levy tax on the catering service provided\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/09\/Bombay-HC.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/09\/Bombay-HC.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/09\/Bombay-HC.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/09\/Bombay-HC.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/09\/Bombay-HC.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":241073,"url":"https:\/\/www.scconline.com\/blog\/post\/2020\/12\/22\/itat-legal-fees-paid-to-a-partnership-firm-of-lawyers-can-indeed-be-subjected-to-levy-of-tax-under-art-12-of-indo-japanese-tax-treaty-foreign-tax-credit-allowed-under-the-treaty\/","url_meta":{"origin":6522,"position":4},"title":"ITAT | “Legal fees paid to a partnership firm of lawyers can indeed be subjected to levy of tax under Art. 12 of Indo-Japanese Tax Treaty”; Foreign Tax Credit allowed under the treaty","author":"Bhumika Indulia","date":"December 22, 2020","format":false,"excerpt":"Income Tax Appellate Tribunal (ITAT), Mumbai:\u00a0The Bench of Pramod Kumar (Vice President) and Pavan Kumar Gadale (Judicial Member) allows Foreign Tax Credit to Amarchand & Mangaldas under Indo-Japanese Tax Treaty. The issue in the instant matter was: \"Whether or not the authorities below were justified in declining tax credit under\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Income Tax Appellate Tribunal","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/11\/ITAT.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/11\/ITAT.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/11\/ITAT.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/11\/ITAT.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/11\/ITAT.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":370174,"url":"https:\/\/www.scconline.com\/blog\/post\/2025\/12\/18\/bombay-hc-license-fee-on-sky-signs-regulatory-not-tax\/","url_meta":{"origin":6522,"position":5},"title":"Bombay High Court holds License fee on sky-signs and hoardings to be regulatory fee, not tax, despite GST","author":"Soumya Yadav","date":"December 18, 2025","format":false,"excerpt":"\u201cThe control and regulation of sky-signs and hoardings in the modern times is a significant challenge for the municipal bodies who are caught between a balance to be brought about by such high technological advancements.\u201d","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Licence fee on sky signs regulatory","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/12\/Licence-fee-on-sky-signs-regulatory.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/12\/Licence-fee-on-sky-signs-regulatory.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/12\/Licence-fee-on-sky-signs-regulatory.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/12\/Licence-fee-on-sky-signs-regulatory.webp?resize=700%2C400&ssl=1 2x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/6522","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=6522"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/6522\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/7321"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=6522"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=6522"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=6522"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}