According to Section 65 (105) (zzzzm), any service provided or to be provided
(i) to 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 entiry, 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 arbitration.
Explanation - For the purposes of this item, the expressions "arbitration" and "arbitral tribunal" shall have the meanings respectively assigned to them in the Arbitration and Conciliation Act, 1996;
According to Section 65 (19b) “business entity” includes an association of persons, body of individuals, company or firm, but does not include an individual;