hie Ankur 
Yes there are amendment on this services ...
Previously One Business entity providing such services to another Business entity was taxable but now and individual providing representational sevices to another busines enity is TAXABLE SERVICES..
You can review this for more clearly.
LEGAL CONSULTANCY SERVICES
‘Legal Consultancy Service’ means services provided
· By a business entity, to any person, in relation to advice, consultancy or assistance in any branch of law,
in any manner.
· Representational Services provided by any person to a business entity
· Services provided by arbitrators to business entity
Explanations
1. “Business Entity” includes an association of persons, body of individuals, company or firm, but does not
include an individual.
2. Charitable Institution is not a business entity.
3. Arbitrator is a private, neutral person chosen to arbitrate a disagreement. An arbitrator could be used to
settle any non-criminal dispute and many business contracts make provision for an arbitrator, as it is
substantially less expensive than resoling it through a court of law.
4. Services provided by individuals to other individual will remain outside the levy. Thus, services provided
by an individual advocate to an individual would be outside the scope of the taxable service. Also, legal
services provided by an individual to a business entity other than representation service is not taxable.
5. Any individual in association with another individual who is conversant with any branch of law can
provide the said service in any manner by forming a partnership. For e.g. if two individuals (who are not
advocates) form a partnership firm and provide services related to patent law or undertake tax
compliance work of corporate clients, they are also liable to service tax.
Summary
Individual to Individual Not Taxable
Individual to Company / Firm / LLP (Representation Service) Taxable
Individual to company/ Firm/ LLP (Other than Representation Service) Not Taxable
Company/ Firm/ LLP to Individual (Consultancy Service) Taxable
Company/ Firm/ LLP to Individual (Representation Service) Not Taxable
Company/ Firm/ LLP to Charitable Institution (Representation Service) Not Taxable
Company/ Firm/ LLP to Charitable Institution (Consultancy Service) Taxable
Company/Firm/ LLP to Company/ Firm/ LLP Taxable
All the Best 
CAclubindia
