Legal service definition expanded to include advice, consultancy and representation, altering scope of reverse charge applicability for advocates. Amendment replaces the prior RCM entry with a broader clause covering services provided by an individual advocate, including a senior advocate or firm of advocates, by way of legal services, directly or indirectly; it adds an explanation that 'legal service' means any service of advice, consultancy or assistance in any branch of law 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 to include advice, consultancy and representation, altering scope of reverse charge applicability for advocates.
Amendment replaces the prior RCM entry with a broader clause covering services provided by an individual advocate, including a senior advocate or firm of advocates, by way of legal services, directly or indirectly; it adds an explanation that "legal service" means any service of advice, consultancy or assistance in any branch of law and includes representational services before any court, tribunal or authority.
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