Legal Consultancy Service
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....zzzm) w.e.f. 1.5.2011 Any service provided or to be provided to (i) any person, by a business entity, in relation to advice, consultancy or assistance in any branch of law, in any manner; (ii) to any business entity, by any person, in relation to representational services before any court, Tribunal or authority; (iii) to any business entity, by an arbitral Tribunal, in respect of arbitrati....
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....siness entity. It has been defined that a business entity includes firms, associates, enterprises, companies etc. but does not include an individual. Thus, services provided by an individual advocate either to an individual or even to a business entity would be outside the scope of the taxable service. Similarly, the services provided by a corporate legal firm to an individual would also be outsid....