As per Notification No 25/2012-ST dated 20.06.2012,
“Legal service” means any service provided in relation to advice, consultancy or assistance in any branch of law, in any manner and includes representational services before any court, tribunal or authority;
As per Notification No 25/2012-ST dated 20.06.2012,
“Advocate” has the meaning assigned to it in clause (a) of sub-section (1) of section 2 of the Advocates Act, 1961 ( 25 of 1961);
As per Section 65B (17) of The Finance Act, 1994,
"Business entity" means any person ordinarily carrying out any activity relating to industry, commerce or any other business or profession;
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