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    <description>The amendment substitutes the entry at serial number 2 in Notification No.48/ST-2 to state that services provided by an individual advocate including a senior advocate or firm of advocates by way of legal services, directly or indirectly, are covered. &quot;Legal service&quot; is defined to include any service of advice, consultancy or assistance in any branch of law and includes representational services before any court, tribunal or authority.</description>
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      <description>The amendment substitutes the entry at serial number 2 in Notification No.48/ST-2 to state that services provided by an individual advocate including a senior advocate or firm of advocates by way of legal services, directly or indirectly, are covered. &quot;Legal service&quot; is defined to include any service of advice, consultancy or assistance in any branch of law and includes representational services before any court, tribunal or authority.</description>
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