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2017 (9) TMI 936 - AT - Service TaxClassification of services - Management Consultancy services - service of transportation and distribution, warehouse operations, logistics - Held that: - under the service of Management Consultancy Service the service provider provides the service in connection with the management of any organization - In the present case the respondent has no connection with the management of the organization. They are providing service of warehousing, transportation, logistics etc. which are independent services provided by the respondent to various clients and not service of management of the organization their clients. It is absolutely clear that the services provided by the appellant do not fall under the category of management consultancy services. The services provided by the respondent do not fall under the category of Management Consultancy Services, accordingly the demand was rightly set aside - appeal dismissed - decided against Revenue.
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