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TMI Blog2024 (9) TMI 1652X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice Tax from the appellant under Reverse Charge Mechanism on the assumption that all the expenses booked under the said head is towards the legal fees. Appellant have produced the chart whereby it is explicit that the major amount pertains to various other professions such as Chartered Accountant, Chartered Engineer etc. for which the appellant is not liable to pay Service Tax under Reverse Charge Mechanism in terms of Section 68(2) r/w Notification No. 30/2012-ST. however, this clear bifurcation has not been submitted by the appellant before the adjudicating authority therefore the matter needs to be reconsidered by the adjudicating authority on all the issues. Therefore, allow the appeal by way of remand to the adjudicating authority. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e head of legal and professional expenses. It is a submission that wherever they have paid the actual legal fees to the legal professional such as advocate they have discharged the Service Tax. It is a submission that in respect of all the professional which are other than legal professional the Service Tax is payable on forward charges by the professionals for the same appellant is not liable to pay Service Tax. He referred to chart submitted along with his submission dated 31th July, 2024 wherein he submits that out of the total expenses towards the legal and professional charges the bifurcation is clearly given that which amount pertains to advocate and which pertains to other than advocate. On the query from the bench he submits that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4 (308) E.L.T. 535 (Tri. - Ahmd.) CCE v. Special Steel Ltd. 2015 (329) E.L.T. 449 (Tri. Mumbai) (maintained vide 2016 (334) E.L.T. A123 (S.C.)) Mahindra Mahindra Ltd. v. CCE 2016 (333) E.L.T. 124 (Tri. Mumbai) V.E. Commercial Vehicles Ltd. v. CCE 2018 (15) G.S.T.L. 291 (Tri. Del.) (maintained vide 2019 (31) G.S.T.L. J96 (S.C.)) Mahindra Mahindra Ltd. v. CCE, Mumbai 2019 (368) E.L.T. 105 (Tri. Mumbai) (maintained vide 2019 (368) E.L.T. A41 (S.C.)) Reliance Securities Ltd. v. CST. 2019 (20) G.S.T.L. 265 (Tri. Mumbai) 3. Shri Anoop Kumar Mudvel learned Superintendent AR appearing on behalf of the revenue reiterates the findings of the impugned order. 4. On careful consideration of the submissions made by both the sides and perusal of records. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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