Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2014 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (3) TMI 543 - CESTAT MUMBAIManagement Consultancy Service or not - appellant was streamlining distribution, C & F arrangements, arranging bank and finance, rearranging human resources department, pay roll function and overall restructuring of general administration etc - Demand of service tax - Held that:- The above mentioned terms of the agreement clearly show that the activities undertaken by the appellant is adviser in nature. The definition of the Management Consultancy Services includes any person who is engaged in providing any service, either directly or indirectly in any manner and also includes rendering any consultancy or technical assistance, relating to conceptualizing, devising, development, modification, rectification or upgradation of any working system of any organization. The clause 2 of the agreement clearly shows that he activities are advisory in nature and therefore there is no infirmity in the impugned order - Decided against assessee.
|