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2015 (1) TMI 1198 - AT - Service TaxManagement Consultancy Services - Activity of supervision of fabrication and erection of supporting structures and equipment from the client - Invocation of extended period of limitation - Held that:- In this case the activity undertaken by the appellant is only supervision of fabrication and erection of supporting structures and equipments. From the records it does not reveal that appellant is providing any other assistance to their clients or appellant is providing any kind of advice to their clients. In the factual matrix, it cannot be termed that appellant is providing technical assistance to their clients. Consequently, the activity of the appellant does not fall under the category of Management Consultancy Services. Further, we find that in the show cause notice there is no allegation of fraud, collusion, suppression, willful misstatement and suppression of fact by the appellant and it has not been alleged that appellant was having any malafide intentions not to pay any service tax. In these circumstances, extended period of limitation was also not invokable. - Decided in favour of assessee.
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