Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2012 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (12) TMI 906 - CESTAT, NEW DELHIManagement Consultancy Service - 65(105)(r) - Telecommunication services – Whether liaison work was service within the meaning of "Management Consultancy Service" Held that:- The inclusive portion of a definition cannot restrict the meaning of the "means part" of the definition which defines the general meaning. However, the every name of the service indicates that the entry is meant to cover only consultancy service or advisory service and not all activities got done by management through others Therefore, liaison work is not in the nature of any consultancy or advice. But only one of the temporary functions that was required for the functioning of the company. If a person does the activity of collecting of debts of a company that person cannot be considered to be doing management consultancy service though debt collection is a responsibility of the management. In favour of assessee
|