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2018 (1) TMI 265 - CESTAT MUMBAILevy of service tax - service of business promotion provided by it to the service recipient - whether taxable under management or business consultancy service or otherwise? - Held that: - when the meaning of the business and management consultancy is provided by law is read, that does not cover land development charge within its fold to give rise to taxable event for the purpose of levy under Finance Act, 1994. Accordingly there shall be no levy on the land development charge under the category of business and management consultancy. Penalty - Held that: - taking into consideration co-operation of the appellant who does not dispute the liability and has discharged the tax liability with interest, there shall not be penalty on this count under any of the provisions of the Finance Act, 1994 when order of the Authority below also does not exhibit contumacious conduct of the appellant to bring it to the ambit of Section 78 of Finance Act, 1994. Appeal allowed in part.
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