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2012 (7) TMI 667 - AT - Service TaxShort payment of service tax on Compliance Services - assessee is paying service tax on activities for Management Consultancy Service - adjudicating authority stated that meaning of management covers Compliance Services - assessee contested demand to be time barred - Held that:- The Tribunal in the case of Futura Polyesters Ltd. (2011 (7) TMI 802 - CESTAT, CHENNAI) clearly stated to the effect that most of the impugned activities could not fall under the definition of Management Consultancy Service - though compliance with laws is part of the responsibilities of management such responsibility per se cannot bring it into the ambit of the words "in connection with the management of any organisation" used in section 65(105)(r) and section 65 (65) of Finance Act, 1994 to tax such services - clarification given by CBEC circular dated 27-06-2001 that the ordinary meaning of management will not cover Compliance Services & a taxing entry should be understood in the same way in which these are understood in the ordinary parlance. As the demand is time-barred because the appellants were acting on the basis of a circular issued by CBEC, invoking the powers under section 37B of Central Excise Act - If the public act relying on such circulars and still the charge of suppression is slapped on them it can be the worst travesty of justice. So there is no case for invoking suppression in this case - allowed in favour of assessee both on merits as well as on the ground that the notice is barred by time limit specified under section 73 of Finance Act, 1994.
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