Management or business consultant services taxable when linked to management activities; receiver scope broadened and circular consolidates guidance. Management or business consultant services are taxable when provided in connection with management of any organization or business, encompassing advice, consultancy or technical assistance across functions such as financial, HR, marketing, production, logistics, procurement and IT. The definition covers any person providing such services directly or indirectly, and administrative guidance broadens the class of service recipients. A central circular withdraws prior technical clarifications and communications on classification, valuation, exports, imports, exemptions and related levy matters, consolidating the authoritative position on the taxable service.
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Provisions expressly mentioned in the judgment/order text.
Management or business consultant services taxable when linked to management activities; receiver scope broadened and circular consolidates guidance.
Management or business consultant services are taxable when provided in connection with management of any organization or business, encompassing advice, consultancy or technical assistance across functions such as financial, HR, marketing, production, logistics, procurement and IT. The definition covers any person providing such services directly or indirectly, and administrative guidance broadens the class of service recipients. A central circular withdraws prior technical clarifications and communications on classification, valuation, exports, imports, exemptions and related levy matters, consolidating the authoritative position on the taxable service.
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