Senior advocate legal services exemption extended to non-business clients and small business recipients, expanding tax relief. Amendment expands the service tax exemption for legal services by senior advocates: such services are exempt when supplied to any person other than a business entity, and are exempt when supplied to a business entity whose turnover in the preceding financial year is at or below the specified small-business threshold, by substituting clause (c) of entry 6 in the first paragraph of Notification No.25/2012-Service Tax.