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    <title>NEW SCOPE OF LEGAL SERVICES</title>
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    <description>The Finance Act amendment expands the taxable scope of legal services to include advice, consultancy or assistance in any branch of law provided by a business entity to any person; representational services before courts, tribunals or authorities provided by any person to business entities; and arbitration services provided to business entities by an arbitral tribunal, while excluding representational and individual to individual services from the levy.</description>
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