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2014 (8) TMI 264 - AT - Service TaxReceipt of legal consultancy service for the purpose of obtaining patent rights from abroad - Classification of service as operational or administrative assistance amounting to Business Support Service - Held that:- operational and administrative assistance were included in the category of Business Support Service only subsequently and during the period involved in this case, the definition did not include operational and administrative assistance. Activities can be better classified and more specifically covered by Legal Consultancy Service. However we also observe that appellant would be entitled to CENVAT credit of the entire tax paid and therefore extended period may not be invokable in this case at all. As regards the amount within the normal period, the situation would be revenue-neutral since the appellant would be entitled to CENVAT credit of the tax paid - prima facie case in favour of assessee - stay granted.
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