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..... axable - 65(105)(zzzzm) 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 en .....

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..... the tax would be limited to services provided by a business entity to another business 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 s .....

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..... hat was taxable - 65(105)(zzzzm) before 1.5.2011 Any service provided or to be provided to a business entity, by any other business entity, in relation to advice, consultancy or assistance in any branch of law, in any manner: Provided that any service provided by way of appearance before any court, tribunal or authority shall not amount to taxable service. - Manuals - Ready re .....

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