Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2014 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (11) TMI 756 - AT - Service TaxManagement Consultancy Services - activity of helping in marking of granite blocks and rendering assistance in execution of the export orders - Penalty u/s 76, 77 & 78 - Held that:- Organization to whom Management Consultancy service is alleged to have been provided is not specified. Moreover, the service provided has to be in relation to the Management of an organization including advice, Consultancy or technical assistance for rectification or improvement of system of the organization. Mere helping a client in executing the export orders or in selecting granite blocks is not at all covered by the Management Consultancy Service, as there is no element of any consultancy with objective of management, rectification or improvement of the working system of an organization. The activity of the appellant therefore does not fall under Section 65(105)(r) read with Section 65(65). As such, the impugned order is not sustainable. The same is set aside - Decided in favour of assessee.
|