Legal services definition broadened, covering advocates and firms for GST applicability including advisory and representational services. Corrigendum replaces the earlier limited description of advocates' representational services with a broader provision covering services provided by individual advocates or firms 'by way of legal services, directly or indirectly,' and adds an explanation defining 'legal service' to include advice, consultancy or assistance in any branch of law and representational services before courts, tribunals or authorities.
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 broadened, covering advocates and firms for GST applicability including advisory and representational services.
Corrigendum replaces the earlier limited description of advocates' representational services with a broader provision covering services provided by individual advocates or firms "by way of legal services, directly or indirectly," and adds an explanation defining "legal service" to include advice, consultancy or assistance in any branch of law and representational services before courts, tribunals or authorities.
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