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2015 (5) TMI 534 - AT - Service TaxInvocation of extended period of limitation - Whether the appellant, a Government of Karnataka undertaking/Organization is liable to pay service tax on the processing fee (according to them) collected by them is liable to service tax under 'Management or Business Consultancy Services' or not - Held that:- According to the definition any person engaged in providing any service either directly or indirectly in connection with the management of any organization or business in any manner is providing Management or Business Consultancy Service. The inclusive portion coming thereafter can be considered as an expansion of the definition and therefore any service provided in connection with the management or business is liable to tax. Management of business no doubt would start right from identification of a place to set up business and it cannot be said that management will start only after everything is done. Therefore when the appellant collects processing fee for various services which are required for setting up of industry, we can take a view that it amounts to rendering of the service of business consultancy. Nevertheless being a Government organization and further there can be two views as whether the service provided by the appellants is Management or Business Consultancy or not and therefore it may not be appropriate to invoke extended period. Therefore in our opinion the demand cannot be sustained beyond the normal period of limitation. - Decided partly in favour of assessee.
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