Section 2(1)(DD) in The Service Tax Rules, 1994

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Union of India - Subsection

Section 2(1)(DD) in The Service Tax Rules, 1994

(DD)[ in relation to service provided or agreed to be provided by a senior advocate by way of representational services before any court, tribunal or authority, directly or indirectly, to any business entity located in the taxable territory, including where contract for provision of such service has been entered through another advocate or a firm of advocates, and the senior advocate is providing such services, the recipient of such services, which is the business entity who is litigant, applicant, or petitioner, as the case may be.] [Inserted by Notification No. G.S.R. 576(E), dated 6.6.2016 (w.e.f. 1.7.1994).]

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Union of India - Subsection

Section 2(1)(DD) in The Service Tax Rules, 1994