Taxation of Business Consultancy and Legal Services in Arbitration Under Reverse Charge Mechanism Explored by Adjudicating Authority.

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Full Text of the Document

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....Management of business consultancy service - Import of legal services relating to arbitration proceedings - reverse charge mechanism - Negative list - taxation of services in the hands of ‘deemed provider of service’ - demand of service tax confirmed for the Normal Period - Adjudicating authority directed to separate the wheat from the chaff.....