2014 (8) TMI 264

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....pondent : Mr. S.Teli, AR PER : B.S.V. Murthy Service tax of Rs. 1,38,28,232/- has been demanded from the appellants as a service receiver in respect of services received from abroad during the period from May 2006 to March 2010. Learned counsel on behalf of the appellants submits that the appellants had obtained legal consultancy service for the purpose of obtaining patent rights abroad. This h....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... wherein he has made detailed observations as to the nature of service provided by the appellants and why they should be classified under 'Business Support Service'. 3. After considering the submissions made by both the sides, we find that as submitted by the learned counsel, the Commissioner in the impugned order has classified the service under 'Business Support Service' taking a view t....