Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2013 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (9) TMI 514 - AT - Service TaxManagement Consultancy Services u/s 65 (65) - Applicant was a proprietorship firm engaged in Practising Chartered Accountant services – department imposed the tax along with interest and penalties - Held that:- Services rendered by a Practicing Chartered Accountant or a Practicing Cost accountant in connection with the management of any organization in any manner shall be deemed to be taxable service under the category of "Management Consultant" or "Manpower Recruitment Services” – prima facie the services rendered would come within the purview of "Management Consultant Services" From the nature of the services it was seen that applicant were rendering services to client in the nature of "Advice on macro political and economic input including national and Global economics and political situation for decision making and guidance needed for policy making - Service was in the nature of advice on national and international policies, social and political issues, promoter family interface and harmony and enabling identification of talent in India, especially in rural areas. Waiver of pre deposit – prima facie case is against the assessee - stay granted partly.
|