Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2017 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (2) TMI 65 - AT - Service TaxScope of Management consultancy service - bringing a bundle of services under the head - section 65(65) of the Finance Act, 1994 - Held that: - When the provision of section 65A of the Finance Act, 1994 is looked into, it deals with the cluster of services to be compressed under one taxing entry having characteristics of that entry to attract all services of the cluster into its fold - Sub-clause (b) under sub-section (1) of section 65A provides classification of cluster of services under a specific taxing entry which gives the essential character of the services. Such an exercise was not carried out by the adjudicating authority and also there is no whisper in the show cause notice in this regard. Such legal infirmity in the show cause notice is incurable at the appellate stage. Unless the show cause notice exhibits the activity carried out, and the service which has essential character to embrace the cluster of service to its fold, it is difficult to comprehend to classify such services under an appropriate taxing entry. Reliance was placed in the appellant's own case CMS (I) OPERATIONS & MAINTENANCE CO. P. LTD. Versus C. CE, PONDICHERRY [2007 (5) TMI 74 - CESTAT, CHENNAI] - to bring a bundle of services under a service having essential character thereof, such essentiality requires critical examination under law. The essential character of service should also satisfy the condition of law - appeal allowed - decided in favor of appellant.
|