Legal consultancy service taxation expanded to cover business-entity legal advice, representational and arbitration services provided to business entities. Legal consultancy services are taxable where a business entity provides legal advice, consultancy or assistance to any person, where representational services before courts, tribunals or authorities are provided to business entities, and where an arbitral tribunal provides arbitration services to a business entity; the term business entity excludes individuals and Arbitration and Conciliation Act definitions apply to arbitration.