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2012 (7) TMI 52 - AT - Service Tax‘Management Consultancy Service' - demand of a service tax - assessee contested that they are engaged in the activity of running and managing the Hotel - Held that:- Considering the definition of Management Consultancy Service u/s 65(65) a person who is engaged in providing any service in connection with the management of any organization which means he should provide a service for managing the day to day affairs of the organization. If he himself is managing the affairs of the organization, it does not fall under the ‘Management Consultancy Service'. Considering the case of BASTI SUGAR MILLS CO. LTD. Versus COMMISSIONER OF C. EX., ALLAHABAD [2007 (4) TMI 25 (Tri)] that the agreement entered entrusting operation of factory and not for advice or consultancy,Appellant being in-charge of operation of factory was performing management functions. The activity was not falling within the scope of taxable service - decided in favour of assessee.
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