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2015 (10) TMI 456 - AT - Service TaxManagement Consultant Service - Activities of business promotion and support, customer care, product launching, customer education program and energy consultancy - Appellant contends the scope of work to be considered as "Business Promotion and Support Services, Customer Care, Product Launching, Customer Education Program and Energy Consultancy" Appellant further holds jurisdiction to raise demand is with Central Excise or Service Tax Commissionerate, New Delhi and not with Allahabad Central Excise Commissionerate Further contends there was no suppression or wilful mis-statement Held That:- Contention of the Appellant in regards to jurisdiction is valid - Service rendered, as described by the Appellant, is so sketchy that by the said description it is impossible to classify the said service and Revenue made no effort to state any reason how the same gets covered under Management Consultant Service - Impugned demand cannot be sustained and appeal is allowed Decided in favour of the Appellant.
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