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    <title>Budget 2009: Levy service tax on legal services and not on any particular profession.</title>
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    <description>The proposal makes legal services taxable when supplied by one &quot;business entity&quot; to another, with &quot;business entity&quot; including AOPs, BOIs, companies and firms but excluding individuals; services by or to individuals are exempt. A proviso excludes services by way of appearance before courts, tribunals or authorities. The amendment therefore targets legal advice, consultancy or assistance delivered commercially while preserving individual and appearance exemptions.</description>
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      <title>Budget 2009: Levy service tax on legal services and not on any particular profession.</title>
      <link>https://www.taxtmi.com/article/detailed?id=412</link>
      <description>The proposal makes legal services taxable when supplied by one &quot;business entity&quot; to another, with &quot;business entity&quot; including AOPs, BOIs, companies and firms but excluding individuals; services by or to individuals are exempt. A proviso excludes services by way of appearance before courts, tribunals or authorities. The amendment therefore targets legal advice, consultancy or assistance delivered commercially while preserving individual and appearance exemptions.</description>
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