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    <title>2014 (1) TMI 613 - CESTAT BANGALORE</title>
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    <description>The Tribunal granted the appellant&#039;s request for waiver and stay of recovery for the adjudged dues, including service tax and education cesses, amounting to Rs. 99,81,669. The services received from foreign law firms were deemed to be legal services rather than management consultancy services, based on the nature of advice provided such as due diligence for mergers/acquisitions and drafting agreements. Drawing a distinction between legal services and management consultancy services, the Tribunal ruled in favor of the appellant, citing a previous case precedent where a similar demand was waived, and concluded that the legal services received were not taxable during the disputed period.</description>
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    <pubDate>Mon, 25 Mar 2013 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=242394</link>
      <description>The Tribunal granted the appellant&#039;s request for waiver and stay of recovery for the adjudged dues, including service tax and education cesses, amounting to Rs. 99,81,669. The services received from foreign law firms were deemed to be legal services rather than management consultancy services, based on the nature of advice provided such as due diligence for mergers/acquisitions and drafting agreements. Drawing a distinction between legal services and management consultancy services, the Tribunal ruled in favor of the appellant, citing a previous case precedent where a similar demand was waived, and concluded that the legal services received were not taxable during the disputed period.</description>
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