TaxTMI 
TaxTMI 
2017 (4) TMI 1050
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....n Rudnik LLP, Boston, U.S.A. during the period July, 2007 to February 2009 under reverse charge basis in terms of Section 66A of the Finance Act, 1994. Later the appellants felt that the services received from abroad was rightly to be classified under the category of "legal consultancy services" which was brought to tax net only w.e.f. 01/09/2009. Accordingly, they filed a refund claim for the service tax paid earlier, under the category of "management consultancy services". The Original Authority examined and adjudicated the case vide order dated 22/03/2010. He rejected refund claim of the appellant as untenable and held that the service tax has been correctly paid by the appellant on reverse charge basis, under proper tax entry. On appeal....
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.... to 01/09/2009. As such, the appellants submitted that the service tax paid wrongly for the period prior to 01/09/209 should be refunded to them. 3. The learned AR reiterated the findings of the lower Authorities. He submitted that management or business consultancy is a broad category and the appellants received various advice and consultancy inputs from the foreign based company which helped the appellant in managing their business. He supported the findings of the lower Authorities to reject the claim filed by the appellant. 4. We have heard both the sides and perused the appeal records. On perusal of the original order and the impugned order, we note that the legal issue regarding the correct classification of the taxable service, rec....
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....hey have agreed to represent appellant in connection with providing general corporate, securities, intellectual property, employment and real estate advice. Mr. Rahoul Roy, stated to be the attorney responsible for representation of appellant. From time to time they will also provide assistance of other attorneys and paralegals of the legal firm for which billing will be made specifically. A perusal of schedule of charges indicate that the services are mainly relating to performance of due diligence on various matters regarding IPR, agreement, draft memorandum, review of draft bills, terms of acquisition agreement, research regarding tenures etc. 5. On careful perusal of the grounds of appeal and documents submitted by the appellant and al....