Merely because there is no evidence to show that services ...
Insufficient Evidence to Classify Services as Management Consultancy Due to Lack of Proof of Chartered Accountant Involvement.
November 10, 2014
Case Laws Service Tax AT
Merely because there is no evidence to show that services received are from the Chartered Accountants nor there is any evidence to show that payments made by appellants are towards reimbursement of Chartered Accountant services per se not sufficient to sustain classification under management consultancy - AT
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