9911796707
TMI Blog2014 (11) TMI 312X X X X Extracts X X X X X X X X Extracts X X X X ..... issued invoice and there is no evidence to show that it is actually reimbursement, it has been held that this amounts to management consultancy service. We are not able to appreciate at this prima facie stage. In view of the above, the demand for service tax under the category of management consultancy service, in our opinion, prima facie is not sustainable. In the absence of any evidence to show that the foreign service provider was licensed by Telegraphic Authority of India, in terms of precedent decisions on this issue, levy of service tax cannot be sustained - appellant has been able to make out a prima facie case except for ₹ 67,228/-. Accordingly, the appellant is directed to deposit an amount of ₹ 1 lakh within eight w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice 1,04,051 12,861 iii. Information technology software service 32,63,489 3,36,139 Total 44,72,890 4,85,621 Service tax being disputed: a. Legal consultancy service 12,56,856 1,53,839 b. Chartered Accountant service 6,67,92,082 81,75,396 c. Telecommunication service 9,78,748 1,20,973 d. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ited, PO Box 12195, Durhan, North Carolina, USA mentioning the description of the service as Professional fees and expenses for services rendered for the period of July 1, 2007 through September 13, 2007 in connection with .It can be seen from the said invoice that M/s. Lawrence Lawrence, USA were not a legal firm ( Certified Public Accounts as per the invoice) and some of the services inter alia included calculation for third quarter estimates, preparation of annual reports etc. towards Corporate work and research social security refund, various correspondances with Bhat, etc. towards individual payroll work. By no stretch of imagination, these services can be considered to be in the nature of legal consultancy service as claimed by M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ow that it is actually reimbursement, it has been held that this amounts to management consultancy service. We are not able to appreciate at this prima facie stage. In view of the above, the demand for service tax under the category of management consultancy service, in our opinion, prima facie is not sustainable. As regards manpower supply, the learned counsel relied upon the fact that Form 16 was issued by the appellant, income tax was paid by the appellant in respect of the employees, in the VISA application it was indicated as employee VISA, copy of the employment contract from IBM India issued to the employee, employment VISA application made by the appellants to the US, Form 12BA showing perquisites etc. We find that these documents a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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