Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
Legal services scope clarified: advocate services now defined to include advice, consultancy, assistance and representation as taxable supplies. The corrigendum replaces the prior description limited to representational services for business entities with wording that taxes 'services provided by an individual advocate including a senior advocate or firm of advocates by way of legal services, directly or indirectly,' and adds an explanation defining 'legal service' to include advice, consultancy, 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 scope clarified: advocate services now defined to include advice, consultancy, assistance and representation as taxable supplies.
The corrigendum replaces the prior description limited to representational services for business entities with wording that taxes "services provided by an individual advocate including a senior advocate or firm of advocates by way of legal services, directly or indirectly," and adds an explanation defining "legal service" to include advice, consultancy, assistance in any branch of law and representational services before courts, tribunals or authorities.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.