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        Case ID :
        Service Tax

        Classification of services - management and business consultant...

        Wage Payments to Rural Workers Under MGNREGA Exempt from Service Tax Before July 2012, Tribunal Rules.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                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.
                                Note: It is a system-generated summary and is for quick reference only.
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