As per Service Tax Rules, 1994, ‘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. Legal service would include advice, consultancy, technical assistance in legal matter and appearance before court and various judicial and quasi-judicial authorities. Service tax was first introduced on ‘ Legal Services Tax Consultants ’ from 01.09.2009 by the Finance (No.2) Act, 2009 by inserting clause (zzzzm) in Section 65 (105) of the Finance Act, 1994. As per notification no. 30/2012 dated 20.06.2012, any legal services provided or agreed to be provided by individual advocate or a firm of advocates by way of legal services and arbitral tribunal, the service tax has to be discharged by the service receiver i.e. business entity on 100% Value of service under reverse charge mechanism. As per Notification No.25/2012- Dated- 20th June, 2012 , le...