classification of services

This query is : Resolved 

14 May 2011 a society engaged in providing following services:-
1. consultancy services to for land acquisition
2. provides help to land owners to getting reasonable compensation and solve their grievances regarding land acquisition

15 May 2011 as the service provider is non individual, the service profile 63 is applicable

63. LEGAL CONSULTANCY SERVICES
(A) Date of Introduction: 01.09.2009 vide Notification No. 26/2009-S.T.,
dated 19.08.2009
(B) Definition and scope of service:
“Taxable Service” means any service provided or to be provided to a business entity,
by any other business entity, in relation to advice, consultancy or assistance in any branch
of law, in any manner.
Provided that any service provided by way of appearance before any court,
tribunal or authority shall not amount to taxable service.
(Section 65 (105) (zzzzm) of Finance Act, 1994 as amended)
“Business entity” includes an association of persons, body of individuals,
company or firm but does not include an individual.
(Section 65 (19b) of Finance Act, 1994 as amended)


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