https://www.taxtmi.com/forum/issue?id=4197 Services provided by way of appearance before any court, tribunal or authority will not attract service tax; the amended definition of "business entity" includes associations, companies or firms but excludes individuals, so individual practitioners providing representation services are not captured by that business entity classification for service tax liability. en-us Tue, 29 May 2012 16:31:06 +0530 Thu, 23 Jan 2025 15:58:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=4197 Services provided by way of appearance before any court, tribunal or authority will not attract service tax; the amended definition of "business entity" includes associations, companies or firms but excludes individuals, so individual practitioners providing representation services are not captured by that business entity classification for service tax liability. Discussion-Forum Service Tax Tue, 29 May 2012 16:31:06 +0530 https://www.taxtmi.com/forum/issue?id=4197