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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 ..... and professional fees the appellant is liable to pay Service Tax under Section 68(2) of the Finance Act, 1994 read with Notification No. 30/2012-ST dated 20.06.2012 (Sr. No. 5) As per the department, the entire expenditures booked under legal and professional fees since it is towards legal and professional fees the appellant are liable to pay Service Tax under Reverse Charge Mechanism. 2. Shri Abhay Y Desai learned counsel appearing on behalf of the appellant at the outset submits that the entire amount shown in legal and professional expenditure is not towards the legal fees whereas all the professional fees such as fees paid to Chartered Accountant, Chartered Engineer and others professions including the legal fees paid to the advocate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 03- CESTAT NEW DELHI * Indian Manufacturers Machine Tools Association V. Commissioner of Central Excise, Panchkula, (2023) 11 Centax 213 (Tri.-Chan) * Synergy Audio Visual Workship P. Ltd. v. Commissioner of S.T., Bangalore, 2008 (10) S.T.R. 578 (Tri.-Bang.) * M/S. Go Bindas Entertainment Pvt. Ltd. v. Commissioner of Service Tax, 2019 (5) TMI 1487 CESTAT ALLAHABAD * Commissioner of C. Ex. vs. Kitply Industries Ltd. 2011 (267) ELT 289 (S.C.) * Jay Yuhshin Ltd. v. CCE 2000 (119) E.L.T. 718 (Tribunal - LB) * CCE v. Indeos ABS Limited 2010 (254) E.L.T. 628 (Guj.) * Kansai Nerolac Paints Ltd. v. CCE-1 2016 (339) E.L.T. 467 (Tri. - Ahmd.) * CCE v. Gujarat Glass Pvt. Ltd. 2013 (290) E.L.T. 538 (Guj.) Precot Mills Ltd. v. CCE 2014 ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ious 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) read with 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. 5. Therefore, we set aside the impugned order and allow the appeal by way of remand to the adjudicating authority. Since the appeal pertains to very old period of 2017 and the period involved is July-2012 to November-2015 the adjudicating authority shall pass de novo order within a period of two months from the date ..... X X X X Extracts X X X X X X X X Extracts X X X X
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