Legal services offered by lawyers does not fall under the category of the service tax. They are just exempted from the under the service tax. As part of economic reforms in India, the service tax was replaced by the Goods and Services Tax (GST) from July 1, 2017.
All services and products fall under the preview of GST.
Lawyers, doctors are exempted from the service tax.
Business people who's turn over is less than 10 lakhs doesn't need to register for GST and pay it to the government.
Service tax is the tax paid by customers for the use of services and products and ultimately deposited by professionals and businessmen to the government.
Service tax is not the income tax.
Latest Judgement :
https://www.livelaw.in/amp/news-updates/gst-service-tax-lawyers-exempted-notices-orissa-high-court-172316
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