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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. - Tri

Service Tax
3-3-2017

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. - Tri

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