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of <h1>Amendment Clarifies Service Tax on Legal Services by Senior Advocates and Directors to Business Entities.</h1> The notification amends the earlier Service Tax notification No. 30/2012 to specify the extent of service tax payment by business entities receiving services from senior advocates. It clarifies that legal services provided by senior advocates, whether directly or through another advocate or firm, are taxable when rendered to business entities in the taxable territory. The amendment also addresses services provided by individual advocates or firms, and specifies that the business entity receiving these services will be considered the recipient for tax purposes. Additionally, it includes provisions for services provided by company directors to their companies or corporate bodies.
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