Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2014 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (8) TMI 194 - AT - Service TaxManagement or business consultancy services - Whether the legal due diligence services provided by Shri Keshwani from China, would amount to providing services falling under the category of ‘management or business consultancy services’ - Held that:- The terms of the contract referred to by the adjudicating authority in the impugned order reveal that the legal due diligence is required to be got done by the appellant. For the said purposes Shri Keshwani, legal consultant located in China was appointed. Bills raised by Shri Keshwani very clearly reveals that the same is towards international legal due diligence. As against the above, Revenue has not placed on record any evidence to suggest that the said legal due diligence service provided by Shri Keshwani was not for legal due diligence but for general due diligence. As such at this prima facie stage, we proceed on the ground that the services provided by Shri Keshwani were for legal due diligence - legal services cannot be taxed under the category of management consultant services - Stay granted.
|