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<h1>Appellate Tribunal rules in favor of appellant on service tax issue</h1> The Appellate Tribunal CESTAT, New Delhi accepted the appellant's explanation on the issue of limitation. The service of 'Liaisoning & Representation' ... Department demand for service tax on liaisoning & representation to its clients under Category of βManagement Consultant Serviceβ β Demand not sustainable and stay application allowed The Appellate Tribunal CESTAT, New Delhi accepted the appellant's explanation on the issue of limitation. The service of 'Liaisoning & Representation' was not considered as 'Management Consultancy Service' for attracting service tax. Stay application was allowed.