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TMI Blog2018 (2) TMI 156X X X X Extracts X X X X X X X X Extracts X X X X ..... rges will not fall under Banking and Financial services and that such service has become taxable only with effect from 1.9.2009 - the demand on legal fees requires to be set aside. For the limited purpose of requantification of the demand, eliminating legal fees, the matter is remanded to the original authority - appeal allowed by way of remand. - Appeal Nos. ST/695/2010 (By Deptt.) and ST/705/2010 (By Assessee) - Final Order Nos. 40299-40300 / 2018 - Dated:- 1-2-2018 - Ms. Sulekha Beevi C.S., Member (Judicial) And Shri B. Ravichandran, Member (Technical) Shri A. Cletus, Addl. Commissioner (AR) for the Revenue Ms. Cynduja Crishnan, Advocate for the Respondent ORDER Per Ms. Sulekha Beevi Both these appeals emanat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he very same issue has been decided by the Tribunal in the assessee s own case vide Final Order Nos. 41743 41782/2017 dated 8.8.2017. That the Tribunal had upheld the demand in respect of the charges paid by the appellant except the demand of legal fees paid by the appellant to the overseas arrangers. The demand on legal fees was set aside by the Tribunal observing that the levy of service tax on legal fee was introduced only with effect from 1.9.2009. For the limited purpose of re-quantification of the demand, eliminating legal fees, the matter was remanded to the adjudicating authority. It was also submitted by the ld. counsel that the Tribunal had set aside the penalty observing that there was much controversy as to the liability to pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s follows:- 7. On merits, the main ground put forward by the learned Counsel is that, the demand on the legal fees paid to foreign service provider would not fall under the category of Banking Financial Services. In para 5.2 alongwith charges like, Commitment charges, Out of pocket expenses, Trusteeship fees, Processing fees, Listing fees, Printing fees etc, the demand also includes legal fees. Such services have become taxable only with effect from 1.9.2009 and therefore the demand on legal fees in our view is unsustainable. On such score, for the limited purpose of requantification of the demand eliminating legal fees, the matter requires to be remanded to the adjudicating authority. We hold that demand raised on all services / fee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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