Clarification regarding service tax on law practitioners - Service Tax - F. NO. 341/21/99 TRU

CLARIFICATION REGARDING SERVICE TAX ON LAW PRACTITIONERS MINISTRY'S LETTER F. NO. 341/21/99.TRU, DATED 20-8-1999 I am directed to refer to your letter F. No.V/DGST/21-26/MC/9/99/5724dated 1st June, 1999 on the above subject. 2. Based on your de novo examination of the case and as the services rendered by the ESI, PP and other industrial law practitioners are in the nature providing secretarial assistance in filling up of various returns and forms, maintenance of records which do not involve any change or improvement in the existing system of management of organisations, it is clarified that such ESI, PP and industrial law practitioners will not be covered by the scope of the term 'Management Consultant'. 3. The clarification issued earlier for registration of such ESI, PF and other industrial law practitioners under the category of management consultant vide F. No. V1DGST.21-26/MC/9/99 dated 28-1-1999, may be modified suitably and the ESI, PF and other industrial law practitioners' association, Mumbai may also be informed accordingly.