Legal services redefined to include advice, consultancy and representational services for GST treatment under amended rules. The amendment deems itself effective from 1 July 2017 and substitutes the entry to state that services provided by an individual advocate, including a senior advocate or firm, by way of legal services, directly or indirectly, are covered. 'Legal service' is defined to include 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 redefined to include advice, consultancy and representational services for GST treatment under amended rules.
The amendment deems itself effective from 1 July 2017 and substitutes the entry to state that services provided by an individual advocate, including a senior advocate or firm, by way of legal services, directly or indirectly, are covered. "Legal service" is defined to include advice, consultancy or assistance in any branch of law and expressly includes representational services before any court, tribunal or authority.
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