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<h1>Service Tax Rules Amended: Business Entities Liable for Tax on Senior Advocates' Representational Services.</h1> The notification amends the Service Tax Rules, 1994, specifying that business entities are liable for service tax on services provided by senior advocates. It modifies rule 2, sub-rule (1), clause (d), sub-clause (i) to include representational services by senior advocates before courts, tribunals, or authorities. The amendment clarifies that when senior advocates provide services directly or indirectly to business entities in taxable territories, the business entity, as the recipient, is responsible for the service tax. This change is part of the Service Tax (Fourth Amendment) Rules, 2016, issued by the Ministry of Finance, Government of India.