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2011 (6) TMI 279 - CESTAT, NEWDELHITaxability under Managemnt Consultancy Service - income from two categories -manufacturing liquor using brand name of the appellants and received royalty and second source is from concerns who were providing facility of manufacture to the appellant for manufacture of liquor by it under its own brand name using the liquor license of the former - Held that:- Board clarified stating that in the first category case service tax is chargeable on Intellectual property service provided. Second category cases may fall under Business Auxiliary Service. The letter of Board rules out taxing of the receipts of the appellants under the category of "Management Consultancy Service". Also drawing attention to the letter F. No. 532/70/2009-TRU dated 30.10.2009 learned Counsel submits that the profit arising out of manufacture of liquor by the appellant using manufacturing facility of other shall not be chargeable to service tax. - Prima facie, pre-deposit is not warranted in the present case for hearing of the appeal.
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