In the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 10/2017-Integrated Tax (Rate), dated the 28thJune, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section(i) vide number G.S.R. 685(E), dated the 28thJune, 2017, at page 57, in the Table, against serial number 3, in column (2), for -
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Explanation.- "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.".
RUCHI BISHT,
Under Secy.