Legal services scope broadened to include advocacy, advice and consultancy by advocates or firms, directly or indirectly. The corrigendum broadens the notification's taxable scope to cover services provided by an individual advocate, including a senior advocate, or a firm of advocates by way of legal services, directly or indirectly, and inserts an explanation defining 'legal service' to include advice, consultancy or assistance in any branch of law and 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 scope broadened to include advocacy, advice and consultancy by advocates or firms, directly or indirectly.
The corrigendum broadens the notification's taxable scope to cover services provided by an individual advocate, including a senior advocate, or a firm of advocates by way of legal services, directly or indirectly, and inserts an explanation defining "legal service" to include advice, consultancy or assistance in any branch of law and representational services before any court, tribunal or authority.
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