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Patent application services by foreign firms taxable as legal consultancy from Sep '09.

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Full Text of the Document

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....Pertains to classification and taxability of services related to patent application provided by foreign companies outside India. Discusses service tax liability under Notification No.36/2004-ST and Section 66A of Finance Act, 1994. Holds services cannot be classified as 'Business Support Service' but fall under 'Legal Consultancy Services' which became taxable from 01.09.2009. Appellant not liable for service tax under BSS, but liable under reverse charge mechanism for legal services from 01.09.2009. Extended period demand and penalties set aside as no willful suppression or misstatement proved. Demand upheld for legal consultancy services from 01.09.2009 onwards. Appeal disposed accordingly.....

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