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TMI Blog2014 (1) TMI 613X X X X Extracts X X X X X X X X Extracts X X X X ..... nt Consultant. Prima facie, the description of services given in these invoices can squarely fit in the definition of legal services . By and large, under cover of these invoices, appellant was receiving services such as due diligence in respect of corporate entities considered for mergers/acquisitions, framing of terms and conditions of various agreements, conveyancing and the like. Prima facie, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Consultancy Service for the period from May 2006 to September 2009. After perusal of the records and hearing both sides, we find that the impugned demand is in the reverse charge mechanism embodied in Section 66 A of the Finance Act 1994 and is on the amounts paid by the appellant to certain foreign law firms for various services provided by the latter. The case of the appellant is that the servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sel has also pointed out that this Bench granted waiver and stay in a similar case of Sobha Developers Ltd. Vs Commissioner of Central Excise, Bangalore [2011 (21)S.T.R. 654 (Tri-Bang)]. 2. On a perusal of the records, particularly copies of the relevant invoices, we have not found any good reason to hold that these invoices were raised by Management Consultant. Prima facie, the description of s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unsel. We also note that the above definition was considered by this Bench in the case of Sobha Developers Ltd. (supra) and waiver of predeposit was granted against the demand of service tax raised under management consultancy service. Legal services became taxable only after the period of dispute. Hence there will be waiver and stay as prayed for. (Pronounced and dictated in open Court) - - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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