2005 (10) TMI 2 - AT - Service Tax

Management Consultancy - Scope of activity involving training to clients for use of paper writing, tally package

Summary

The Appellate Tribunal CESTAT - Mumbai ruled that the respondents' activities did not constitute "Management Consultancy" as per the Finance Act, 1994. The respondents provided training and software assistance, not consultancy services. The appeal filed by the Revenue was dismissed. (2005 (10) TMI 2 - CESTAT - Mumbai)