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2024 (2) TMI 962 - CESTAT KOLKATAClassification of services - management and business consultant service - credit card, debit card, charge card or other payment card services - negative listed services or not - exempted under Notification No.25/2012-ST Serial No.29 (g) dated 20.06.2012 or not - HELD THAT:- It is not found that the appellants are engaged in any activity or any advice, consultancy or technical assistance in relation to financial management, human resources, marketing management/logistics management, procurement and management and management of information technology resources or other similar areas of management services - the activity of disbursal of wages to the unskilled rural labours as a measure of employment generation under Mahatma Gandhi National Rural Employment Guarantee Act (MGNREGA), does not cover under “Management and Business Consultant” Services. Therefore, for the period prior to 01.07.2012, the appellants are not liable to pay service tax. The adjudicating authority has held that as there was an agreement and in terms of the agreement, the service tax was inclusive which is to be borne to the appellants. Therefore, all the services provided by the appellants are inclusive of service tax, therefore, they are liable to pay service tax - as the services provided by the appellants are exempted from payment of service tax, therefore, they are not required to pay any service tax as the appellant has not collected any service tax. Further, the service rendered is inclusive of service tax, it does not mean that if the service itself is exempted, the assessee is liable to pay service tax. The impugned order is set aside - appeal allowed.
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