https://www.taxtmi.com/caselaws?id=250244 The Tribunal ruled in favor of the appellants, finding that the legal due diligence services provided by the foreign advocate did not fall under the category of 'management or business consultancy services'. The Tribunal emphasized that the services were for legal due diligence and not management consultancy, granting an unconditional stay on the demand, interest, and penalty imposed by the Revenue. The Tribunal considered the nature of the services provided and previous decisions, ultimately deciding that legal services during the relevant period were not taxable under management consultancy services. The recovery was stayed during the appeal process, and the stay petition was allowed. en-us Thu, 20 Sep 2012 00:00:00 +0530 Wed, 06 Aug 2014 10:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250244 The Tribunal ruled in favor of the appellants, finding that the legal due diligence services provided by the foreign advocate did not fall under the category of 'management or business consultancy services'. The Tribunal emphasized that the services were for legal due diligence and not management consultancy, granting an unconditional stay on the demand, interest, and penalty imposed by the Revenue. The Tribunal considered the nature of the services provided and previous decisions, ultimately deciding that legal services during the relevant period were not taxable under management consultancy services. The recovery was stayed during the appeal process, and the stay petition was allowed. Case-Laws Service Tax Thu, 20 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250244