06 October 2009
The proviso to sub clause (zzzzm) of clause (105) of section 65 of the Finance Act'1994(with reference to legal services) read as under : -
"Provided that any service provided by way of appearance before any court, tribunal or authority shall not amount to taxable service."
The queried falls under the exclusion interms of the cited proviso. Hence, service tax is not applicable.
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