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2008 (4) TMI 168 - CESTAT MUMBAI
Service Tax - Management Consulting Services - The appellant was providing services to group companies - MOA specified that appellant is acting as consultant - moreover before the ITO they have admitted that they have rendered consultancy servcies- The contention of the appellant that they run on "No Profit, No Loss" basis and they recover actual expenses from group companies is not acceptable and liable to pay service tax - Extended Period is invokable