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    <title>Services by Senior Advocates to Business Entities brought under Reverse Charge</title>
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    <description>Senior advocates&#039; representational legal services to business entities located in the taxable territory are brought under reverse charge, making the business entity litigant, applicant or petitioner the recipient liable to pay service tax; exemptions remain for supplies to non-business entities and to business entities below a stated turnover threshold, and the Reverse Charge Notification prescribes full (100%) recipient liability.</description>
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      <description>Senior advocates&#039; representational legal services to business entities located in the taxable territory are brought under reverse charge, making the business entity litigant, applicant or petitioner the recipient liable to pay service tax; exemptions remain for supplies to non-business entities and to business entities below a stated turnover threshold, and the Reverse Charge Notification prescribes full (100%) recipient liability.</description>
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