Just a moment...

Report
ReportReport
Welcome to TaxTMI

We're migrating from taxmanagementindia.com to taxtmi.com and wish to make this transition convenient for you. We welcome your feedback and suggestions. Please report any errors you encounter so we can address them promptly.

Bars
Logo TaxTMI
>
×

By creating an account you can:

Report an Error
Type of Error :
Please tell us about the error :
Min 15 characters0/2000
TMI Blog
Home /

2009 (12) TMI 184

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....MBER R. Raghavan and M. Kannan for the Appellant. V.V. Hariharan for the Respondent. ORDER Dr. Chittaranjan Satapathy, Technical Member - These two appeals relate to two different periods - October, 1998 to March, 2000 and April, 2000 to September, 2001. The related show-cause notices have been issued on 9-5-2001 and 28-1-2002. The issue involved in both the cases is the same and hence both th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....y undertaken by the appellants does not amount to 'management consultancy service'. However, he states that the appellants are agreeable to pay the tax demanded but pray for waiver of the penalties imposed. He argues that the related contracts were executed well before the levy of service tax on 'management consultancy service' and the appellants were under the bona fide belief that the activities....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....of staff comes under 'manpower supply service' and not under 'management consultancy service' is acceptable. We also note that for such services the appellants are paying service tax under manpower supply service for the subsequent period after the same has been brought under tax net. Accordingly, we set aside the demands amounting to Rs. 7,23,254 and Rs. 5,30,934. As regards the balance amounts o....