Service tax liability on representational legal services by senior advocates now attaches to business entities receiving those services. The amendment clarifies that representational services provided by a senior advocate before any court, tribunal or authority to a business entity located in the taxable territory are treated as services provided to that business entity, including where the contract is entered through another advocate or firm; the business entity who is litigant, applicant or petitioner shall be treated as the person receiving the legal services for the purposes of the notification.