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TMI Blog2017 (4) TMI 1050X X X X Extracts X X X X X X X X Extracts X X X X ..... 2010 - ST/A/52934/2017-CU[DB] - Dated:- 20-4-2017 - Shri S.K. Mohanty, Member (Judicial) And Shri B. Ravichandran, Member (Technical) Shri R.K. Phillips, Advocate for the Appellant Shri Amresh Jain, Authorized Representative (DR) for the Respondent ORDER Per. B. Ravichandran The appeal is against order dated 31/08/2010 of Commissioner (Appeals), Meerut II. The appellants were registered with the Department for payment of service tax under the category of management consultancy services. They have discharged service tax on services received from M/s Brown Rudnik LLP, Boston, U.S.A. during the period July, 2007 to February 2009 under reverse charge basis in terms of Section 66A of the Finance Act, 1994. Lat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... distinguishable from legal services. Legal advice and consultancy does not bring in improvement in the management of organization or business. It is not directly relevant to operationally efficiency of the business organization. The management service must be in relation to improving the management of organization or business. Whereas legal services introduced as a new tax entry w.e.f. 01/09/2009 is specific to advice, consultancy or technical assistance in any discipline of law. The legal services cannot be put under the general category of management or business consultancy services prior to 01/09/2009. As such, the appellants submitted that the service tax paid wrongly for the period prior to 01/09/209 should be refunded to them. 3. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said company is a financial centre. It appears, rather the office is located at the Financial Centre, Boston. In the bottom of letter itself, it is clearly mentioned as M/s Brown Rudnik, Berlack, Israels LLP, an international law firm Boston/Dublin/Hartford/London/New York/ Providence/Washington etc. Further, we have perused the terms of engagement as available from the letter dated 19/09/2006 of Mr. Rahoul Roy of M/s Brown Rudnik, LLP. The said letter, which is in fact an agreement for terms of engagement signed by the appellant also, states that M/s Brown Rudnik will provide legal services. They have agreed to represent appellant in connection with providing general corporate, securities, intellectual property, employment and real estate ..... X X X X Extracts X X X X X X X X Extracts X X X X
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