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    <title>applicability of service tax on lawyer services</title>
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    <description>Services by lawyers are not subject to service tax in India; appearances before a court, tribunal or authority do not amount to a taxable service under the legal consultancy service category, and the same exclusion applies when services are provided between business entities.</description>
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      <description>Services by lawyers are not subject to service tax in India; appearances before a court, tribunal or authority do not amount to a taxable service under the legal consultancy service category, and the same exclusion applies when services are provided between business entities.</description>
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