Legal services definition clarified to include advice, consultancy, assistance and representation, covering advocates and firms under GST. Corrigendum amends a table entry to read: 'Services provided by an individual advocate including a senior advocate or firm of advocates by way of legal services, directly or indirectly.' An Explanation is added defining 'legal service' as any service in relation to advice, consultancy or assistance in any branch of law and expressly including 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 services definition clarified to include advice, consultancy, assistance and representation, covering advocates and firms under GST.
Corrigendum amends a table entry to read: "Services provided by an individual advocate including a senior advocate or firm of advocates by way of legal services, directly or indirectly." An Explanation is added defining "legal service" as any service in relation to advice, consultancy or assistance in any branch of law and expressly including representational services before any court, tribunal or authority.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
