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2013 (12) TMI 1324 - AT - Service TaxDemand of service tax - Management consultancy - Licence for manufacture of lubricating oil and providing assistance for making sale - Held that:- taxing entry in Section 65(105)(r) of the Finance Act, 1994, brings management consultancy service into the fold of service tax. Mandate of this entry is that service provided by management or business consultant in connection with the management of any organisation or business in any manner shall be management consultancy. This taxing entry read with the enabling definition in Section 65(65) of Finance Act, 1994 requires a service provider necessarily to be a management consultant and its principal activity should be so. Service Tax can be levied on the economic activity if such activity is declared by law taxable. By no stretch of imagination any activity can be taxed. In absence of existence of management consultant there is no scope to call the appellant as management consultant when terms of the agreement is read - Decided in favour of assessee.
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