Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights March 2017 Year 2017 This

Import of services - Section 66A of FA, 1994 - the appellants ...


Legal Consultancy Services Misclassified u/s 66A of Finance Act, 1994; Legal Representation Misunderstood.

March 3, 2017

Case Laws     Service Tax     AT

Import of services - Section 66A of FA, 1994 - the appellants received mainly legal consultancy service and not management or business consultant service - The finding that the said legal firm did not represent the appellant in any Court or legal proceeding and, hence, the service is not legal consultancy, is fallacious. - AT

View Source

 


 

You may also like:

  1. Pertains to classification and taxability of services related to patent application provided by foreign companies outside India. Discusses service tax liability under...

  2. CESTAT, an Appellate Tribunal, addressed the issue of classifying services as either business auxiliary or legal services. The appellant provided Legal Consultancy...

  3. Cenvat Credit - input services - Management Consultancy Services - nexus with manufacturing activity established - credit allowed - HC

  4. Demand of service tax from Cooperative Society - principle of mutuality - Consultancy service - no demand - HC

  5. Management Consultancy Service - tax consultancy service / tax compliance service - It may indirectly keep the organization within the ambit of legal promotion work for...

  6. Non-payment of service tax on management consultancy services, royalty services, intellectual property right services, business auxiliary services, and banking and...

  7. Classification of services - services provided by main contractors - pure services or not - Project Development Service and Project Management Consultancy services...

  8. Classification of services - Export of service or not - Management, Business Consultancy Services or Real Estate Agent service - appellant is engaged in providing...

  9. Levy of Service Tax - when such services are provided for marketing of the product in the overseas market to meet the regulatory requirement, the same cannot fall under...

  10. Classification of services - rate of GST - project management consultancy services - t the services provided by the Appellant are neither covered under Si. No. 24(ii)...

  11. Refund of unutilized CENVAT Credit - Output service - services on which no tax was payable by the Respondent - The assessee is a firm of legal practitioners, which...

  12. Management Consultancy Service - logistic management or access control system of the organization - the services provided will qualify under the category of Management...

  13. The appellants are eligible for refund under Rule 5 of CCR read with Notfn No.12/2003 as amended on the input services i.e. Company Secretary Service, Chartered...

  14. Receipt of legal consultancy service for the purpose of obtaining patent rights from abroad - Activities can be better classified and more specifically covered by Legal...

  15. Income deemed to accrue or arise in India - Fee for Technical Services (FTS)/ Fee for Included Services (FIS) - the services provided by the assessee under the marketing...

 

Quick Updates:Latest Updates