Legal services classification expanded to include all advocate advice and representation, broadening taxable service scope. Corrigendum broadens the taxable scope to state that services provided by an individual advocate, including a senior advocate, or a firm of advocates, by way of legal services, directly or indirectly, are covered. 'Legal service' is defined to include any advice, consultancy or assistance in any branch of law and expressly 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 services classification expanded to include all advocate advice and representation, broadening taxable service scope.
Corrigendum broadens the taxable scope to state that services provided by an individual advocate, including a senior advocate, or a firm of advocates, by way of legal services, directly or indirectly, are covered. "Legal service" is defined to include any advice, consultancy or assistance in any branch of law and expressly includes representational services before any court, tribunal or authority.
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