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2009 (12) TMI 184 - AT - Service TaxManagement or business consultant’s service- The adjudicating authority confirmed the demand of service tax for the relevant periods against the assessee on the ground that the assessee had provided management consultancy services. He had also imposed penalties under section 76, 77, 78 upon the assessee. On appeal, the Commissioner (Appeals) upheld the action of the adjudicating authority. Held that- deputation of staff comes under ‘manpower supply services’ and not under ‘management consultancy services’ was acceptable. Further for such services assessee paying service tax under ‘manpower supply services’ for the subsequent period after the same had been bought under tax net. Accordingly, that part of demand was to be set aside. As regards the balance amounts, the assessee had expressed its willingness to pay these amounts hence the balance amount of tax was tax was to be confirmed. In terms of section 80, the penalty imposed u/s 76, 77 and 78 were to be waived.
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