Classification of services - management and business consultant ...

Case Laws Service Tax

February 21, 2024

Classification of services - management and business consultant service - The tribunal held that the activity of disbursal of wages to the unskilled rural labours as a measure of employment generation under Mahatma Gandhi National Rural Employment Guarantee Act (MGNREGA), does not cover under “Management and Business Consultant” Services. Therefore, for the period prior to 01.07.2012, the appellants are not liable to pay service tax. - Merely because, there was an agreement and in terms of the agreement, the service tax was inclusive which is to be borne to the appellants, no demand of service tax can be sustained.

View Source

← Previous Next →

Classification of services - management and business consultant ...

Case Laws Service Tax

February 21, 2024

You may also like:

The case involves the classification of services as Management or Business Consultant Services for tax purposes, specifically in relation to merger and acquisitions. The...

Validity of SCN - appellant has provided this service to the third parties on behalf of the main consultant - the services provided by the appellant should merit...

Change of classification of the service from “Management Consultancy Service” to “Business Auxiliary Service” - change of classification at the end of IHCL would be...

Management or Business Consultant Service - assistance in implementing Clean Development Mechanism (CDM) - sale and management of certified emission reduction...

Classification of services - rate of GST - project management consultancy services - t the services provided by the Appellant are neither covered under Si. No. 24(ii)...

Classification of services - Export of service or not - Management, Business Consultancy Services or Real Estate Agent service - appellant is engaged in providing...

Refund of input services - all the input services viz., Parking, Cafeteria, Fitouts, Building, Housekeeping, Management Consultant Services, Custom House Agent Service,...

Management Consultant Service -Service rendered, as described by the Appellant, is so sketchy that by the said description it is impossible to classify the said service...

Classification - Management Consultancy Service or Business Auxiliary Services - While manager actually manages the things, a consultant provides consultancy/advice as...

TP Adjustment - It is not the case that the assessee which is carrying on forwarding chain business has paid the management services for some other unrelated business...

Reverse charge - import of services - Management consultant service or Legal services - M/s. Pinsent Masons are a law firm registered with “Solicitor’s Regulation...

The appellant was not liable to pay service tax on the expenditure reimbursed by group companies, as the expenses were not shown to be consideration for services...

Management Consultant Service - nature of receipt - the contention of the appellant that these are not consideration/charges received for the services rendered is not...

Legal due diligence services - legal services cannot be taxed under the category of management consultant services - AT

Applicant was a proprietorship firm engaged in Practising Chartered Accountant services – prima facie the services rendered would come within the purview of “Management...

Quick Updates: