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2017 (10) TMI 1189 - CESTAT AHMEDABADManagement Consultant Service - non-payment of service tax - Held that: - it is difficult to appreciate that preparation of statistical report by the appellant could be construed as providing any service in connection with the management of the company, hence, would come under the scope of aforesaid definition of management consultant. Since, on merit the levy of service tax on the services provided by the Appellant cannot be sustainable, therefore, ancillary issues, namely, imposition of penalty, limitation etc., become move of academic, accordingly not dealt with - appeal allowed.
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