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2014 (1) TMI 613 - CESTAT BANGALOREWaiver of pre deposit - Stay of recovery - Management or Business Consultancy Service - Demand under reverse charge mechanism - Taxability of legal services - Held that:- No good reason to hold that these invoices were raised by Management Consultant. Prima facie, the description of services given in these invoices can squarely fit in the definition of legal services . By and large, under cover of these invoices, appellant was receiving services such as due diligence in respect of corporate entities considered for mergers/acquisitions, framing of terms and conditions of various agreements, conveyancing and the like. Prima facie, these services cannot be considered to be services in the nature of advice or consultancy in relation to financial management of the appellant - Following decision of Sobha Developers Ltd. Vs Commissioner of Central Excise, Bangalore [2010 (7) TMI 597 - CESTAT, BANGALORE] - Stay granted.
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