Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2014 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (9) TMI 252 - AT - Service TaxClassification of service - administrative support agreement with various Tata companies - Management Consultancy Service or not - appellant started discharging service tax liability on these various services under the category of "Business Auxiliary Services" (BAS) with effect from 01/07/2003. - dispute for the period prior to 01/07/2003 - Held that:- it is seen that the appellant is rendering administrative support services. They do not give any advice or consultancy as to how to run an organization. The services rendered by them mainly relates to support services to run the business of their clients by way of assistance in marketing assistance, in obtaining loans from financial institutions, liaisoning with the government agencies for getting various permissions, training of their personnel and so on. These services which are support services for the business do not fall within the category of "Consultancy Service" let alone "Management Consultancy Service". - prior to 01/07/2003, the services rendered by the appellant do not merit classification under "Management Consultancy Service". - demand set aside - decided in favor of assessee.
|