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2017 (2) TMI 106 - AT - Service TaxLevy of tax - advisory services - taxable under the head 'management consultancy service' - demand of tax alongwith interest - Circular no.B-11/3/98-TRU dated 7th October 1998 - Held that: - What we can confidently assert is that neither the original authority nor the first appellate authority have examined the nature of services actually provided to the client. In the normal course, such a peremptory examination of the activity classification of the activity would warrant remanding the matter for considering the dispute afresh for remedying the lack - demand of tax with interest set aside. Extended period of limitation - Held that: - the appellant had registered as provider of 'credit rating agency service' and there is no reason to infer they deliberately attempted to evade the tax which was to have been passed on to their corporate customers - there is no evidence for invoking the extended period of limitation. Demand set aside - appeal disposed off.
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