2014 (6) TMI 274 - AT - Service Tax

Demand of service tax - Management Consultancy nor Technical Assistance Service - Held that - Providing of enlisted service is object of the definition clause in the law. None of the authorities have looked into basic ingredients of law to come to their conclusion - In absence of any finding, contrary to the claim of the appellant, it cannot be brought to charge of providing Management Consultancy Services - Decided in favour of assessee.

Summary

The Appellate Tribunal CESTAT NEW DELHI ruled in favor of the appellant, stating that there was no evidence of Management Consultancy or Technical Assistance Service provided. The Tribunal highlighted the lack of findings on the fulfillment of legal requirements and referred to a previous case supporting the appellant. Therefore, the appeal succeeded.