Services provided by Advocates

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..... legal services Taxable services provided or agreed to be provided by an individual advocate or a firm of advocates by way of legal services to any business entity located in the taxable territory; From 1.4.2016 to 5-6-2016 - Not. 18/2016 - Dated 1-3-2016 in respect of services provided or agreed to be provided by a firm of advocates or an individual advocate other than a senior advocat .....

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..... ection 65B(17) "business entity" means any person ordinarily carrying out any activity relating to industry, commerce or any other business or profession; As per clause (a) of para 2 of Notification no.25/2012-ST, dated 20-6-2012- "Advocate" means, meaning assigned to it in clause (a) of subsection (1) of section (2) of the Advocates Act, 1950. As per Section (2) of the Advocates Act, .....

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