Legal services definition clarified: advocates' and firms' services now expressly encompass advice, consultancy and representational services. The amendment recasts services by individual advocates, senior advocates, or firms of advocates as legal services provided directly or indirectly, and adds an Explanation defining 'legal service' to include any service relating to advice, consultancy or assistance in any branch of law and to include representational services before any court, tribunal or authority; the corrigendum is effective from the stated effective date and corrects Notification No.-13/2017 State Tax (Rate).
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: advocates' and firms' services now expressly encompass advice, consultancy and representational services.
The amendment recasts services by individual advocates, senior advocates, or firms of advocates as legal services provided directly or indirectly, and adds an Explanation defining "legal service" to include any service relating to advice, consultancy or assistance in any branch of law and to include representational services before any court, tribunal or authority; the corrigendum is effective from the stated effective date and corrects Notification No.-13/2017 State Tax (Rate).
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