Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2009 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (2) TMI 117 - CESTAT, CHENNAIService Tax on Management Consultants - Lower Authority confirmed the demand on the basis that the ‘Management Fee’ accounted in the records of the assessee during the material period represented proceeds realised from its group concern towards management consultancy rendered - There is no finding as to the nature of the service rendered and if the same was taxable under ‘Management Consultancy’ - lower authorities found that the assessee had rendered taxable service without any reliable evidence to substantiate the same - There is no finding as to the activity inyolved and if the same was classifiable under ‘Management Consultant’ - In the circumstances, the impugned demand of tax, interest and the penalties imposed on APPIPL are held to be not sustainable. The impugned order is set aside and the appeal filed by APPIPL allowed.
|