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    <title>The services provided by the lawyers in their professional capacity are not subjected to Service Tax</title>
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    <description>Services rendered by lawyers in their professional capacity relating to law are not subject to service tax; outsourcing legal work to associates does not convert that activity into taxable business support service because the professional character of legal services governs tax treatment and an intergovernmental committee has included legal service among services not presently taxed.</description>
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