https://www.taxtmi.com/caselaws?id=420703 The Member (Judicial) allowed the appeal, setting aside the order rejecting the refund claim of Service Tax paid under Reverse Charge Mechanism for legal consultancy services received during business winding up. The judgment favored the appellant, emphasizing the absence of profit motive or ongoing business activities post-closure in 2008. The decision highlighted the significance of profit motive in defining a 'business entity' and supported the appellant's refund claim based on legal precedents and the specific circumstances of winding up activities. en-us Wed, 06 Apr 2022 00:00:00 +0530 Wed, 19 Oct 2022 14:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420703 The Member (Judicial) allowed the appeal, setting aside the order rejecting the refund claim of Service Tax paid under Reverse Charge Mechanism for legal consultancy services received during business winding up. The judgment favored the appellant, emphasizing the absence of profit motive or ongoing business activities post-closure in 2008. The decision highlighted the significance of profit motive in defining a 'business entity' and supported the appellant's refund claim based on legal precedents and the specific circumstances of winding up activities. Case-Laws Service Tax Wed, 06 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420703