https://www.taxtmi.com/caselaws?id=757350 CESTAT Bangalore ruled that patent application services provided by foreign companies to an Indian entity should be classified as legal consultancy services rather than business support services (BSS). The tribunal held that professional patent-related services cannot fall under BSS for operational marketing assistance. Legal consultancy services became taxable from 01.09.2009 under amended Finance Act provisions. The demand for service tax from March 2006 to 31.08.2009 was set aside due to incorrect classification, while liability from 01.09.2009 under legal consultancy service was upheld. Extended period invocation and penalties were rejected as no willful suppression was established. en-us Tue, 20 Aug 2024 00:00:00 +0530 Fri, 23 Aug 2024 08:14:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757350 CESTAT Bangalore ruled that patent application services provided by foreign companies to an Indian entity should be classified as legal consultancy services rather than business support services (BSS). The tribunal held that professional patent-related services cannot fall under BSS for operational marketing assistance. Legal consultancy services became taxable from 01.09.2009 under amended Finance Act provisions. The demand for service tax from March 2006 to 31.08.2009 was set aside due to incorrect classification, while liability from 01.09.2009 under legal consultancy service was upheld. Extended period invocation and penalties were rejected as no willful suppression was established. Case-Laws Service Tax Tue, 20 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757350