Service Tax Leviable on Legal & Consultancy Services under RCM: CESTAT [Read Order]
In the absence of any authentic evidence in the form of original invoice etc showing the actual value of taxable services provided by the assessee during the relevant period, the bench upheld the computation of service tax liability against the assessee in the impugned order
The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has stated that legal & consultancy services under RCM is liable to service tax. The two member bench of Binu Tamta (Judicial Member) and Hemambika R. Priya (Technical Member) has stated that “in absence of any reply or any supporting documents, Legal…
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