Legal services definition expanded to cover advice, consultancy, assistance and representation for advocates and firms under GST. Corrigendum replaces the prior description of taxable advocate services with wording covering services provided by an individual advocate, senior advocate or firm of advocates by way of legal services, directly or indirectly, and adds an Explanation that defines 'legal service' to include advice, consultancy, assistance in any branch of law and representational services before any court, tribunal or authority.
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Provisions expressly mentioned in the judgment/order text.
Legal services definition expanded to cover advice, consultancy, assistance and representation for advocates and firms under GST.
Corrigendum replaces the prior description of taxable advocate services with wording covering services provided by an individual advocate, senior advocate or firm of advocates by way of legal services, directly or indirectly, and adds an Explanation that defines "legal service" to include advice, consultancy, assistance in any branch of law and representational services before any court, tribunal or authority.
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