2024 (11) TMI 591

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.... that since all the expenditure are booked under the head of legal and professional fees the appellant is liable to pay Service Tax under Section 68(2) of the Finance Act, 1994 read with Notification No. 30/2012-ST dated 20.06.2012 (Sr. No. 5) under reverse charge mechanism. 2. Shri Abhay Desai, Learned counsel appearing on behalf of the appellant, at the outset submits that the revenue has made out a case by picking up a figure of expenditure shown in the books of account assuming that the entire expenditure shown in the books are not legal and professional expanses which is liable to service tax under reverse charge mechanism in the hands of the appellant. He submits that the details of the expenditure have been submitted to the adjudi....

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....Sr. No. 5) As per the department, the entire expenditures booked under legal and professional fees since it is towards legal and professional fees the appellant are liable to pay Service Tax under Reverse Charge Mechanism. 2. Shri Abhay Y Desai learned counsel appearing on behalf of the appellant at the outset submits that the entire amount shown in legal and professional expenditure is not towards the legal fees whereas all the professional fees such as fees paid to Chartered Accountant, Chartered Engineer and others professions including the legal fees paid to the advocate have been booked under the head of legal and professional expenses. It is a submission that wherever they have paid the actual legal fees to the legal....

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....213 (Tri.-Chan) Synergy Audio Visual Workship P. Ltd. v. Commissioner of S.T., Bangalore, 2008 (10) S.T.R. 578 (Tri.-Bang.) M/S. Go Bindas Entertainment Pvt. Ltd. v. Commissioner of Service Tax, 2019 (5) TMI 1487 CESTAT ALLAHABAD Commissioner of C. Ex. vs. Kitply Industries Ltd. 2011 (267) ELT 289 (S.C.) Jay Yuhshin Ltd. v. CCE 2000 (119) E.L.T. 718 (Tribunal - LB) CCE v. Indeos ABS Limited 2010 (254) E.L.T. 628 (Guj.) Kansai Nerolac Paints Ltd. v. CCE-1 2016 (339) E.L.T. 467 (Tri. - Ahmd.) CCE v. Gujarat Glass Pvt. Ltd. 2013 (290) E.L.T. 538 (Guj.) Precot Mills Ltd. v. CCE 2014 (313) E.L.T. 789 (Tri. - Bang.) Alembic Ltd. v. CCE, Vadodara-1 2014 (308) E.L.T. 5....