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2014 (8) TMI 227 - AT - Service TaxClassification of services provided in the capacity of a firm of Chartered Accountants - Management Consultant Service - Chartered Accountant’s Services - Held that:- No reason to find representational work exempted from tax under Notification No. 25/2006-S.T. should be classified under Management Consultant Service and taxed - only services in the nature of providing consultancy or advices for improving the Management of a business entity only will be covered by the definition and not executory type of responsibilities of management got done through another agency. - Though the definition at Section 65(65) includes any service in connection with management of any organization, the scope of the definition gets restricted to services in relation to consultancy as is evident from the name given to the service and commercial understanding of the expression “Management or Business Consultancy.” In the case of services for complying with the laws of the country it has been specifically ruled in the case of Ernest and Young (2012 (7) TMI 667 - CESTAT, NEW DELHI ) that the service cannot be covered by definition at Section 65(65), because such services are executory in nature and not in the nature of consultancy or advice - Decided in favour of assessee.
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