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2017 (4) TMI 336 - AT - Service TaxClassification of service - legal consultancy service or not - demand under the category of support services’ of business or commerce - Held that: - it cannot be in doubt that respondent appears before tax authorities in statutory proceedings. Such appearance also involves preparation and certifying of documents that are required to be filed in accordance with compliance necessities - Submission of returns or appearance for resolution of disputes are not activities that are directly concerned with furtherance of business activities of an organization. On the contrary, these are activities that are thrust upon an organization for its very survival in the realities of the legal environment in which the organization functions. These are unavoidable and are not easily performed by the human resources available within the organization. Professional outside assistance has, necessarily, to be solicited and, considering the inevitability of such soliciting, loses the character of having to be outsourced for economic viability. Unless an activity is optional for the continued existence of the organization and permits the flexibility of self-performance vis-a-vis outsourcing, it does not appear to invite coverage as 'support service of business or commerce' and the appeal of Revenue has not ventured to do so - appeal rejected - decided against Revenue.
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