Legal service definition expanded; taxation now covers services by individual advocates and firms including representational services. Corrigendum replaces the prior wording with: services provided by an individual advocate including a senior advocate or firm of advocates by way of legal services, directly or indirectly. An Explanation defines 'legal service' to mean any service provided in relation to advice, consultancy or assistance in any branch of law, in any manner and includes representational services before any court, tribunal or authority.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Legal service definition expanded; taxation now covers services by individual advocates and firms including representational services.
Corrigendum replaces the prior wording with: services provided by an individual advocate including a senior advocate or firm of advocates by way of legal services, directly or indirectly. An Explanation defines "legal service" to mean any service provided in relation to advice, consultancy or assistance in any branch of law, in any manner and includes representational services before any court, tribunal or authority.
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