https://www.taxtmi.com/caselaws?id=75062 Service tax under Management Consultancy Service was held not leviable where a statutory federation acted as a nodal and supervisory body, issued administrative directions, and assisted milk unions in discharge of statutory functions without any commercial character or market-oriented consultancy to outside agencies. The demand also failed on limitation because there was no material showing suppression of facts, mis-declaration, or fraud, so the extended period could not be invoked. The Revenue's appeal was rejected and the cross-objection did not survive. en-us Mon, 13 Jul 2009 00:00:00 +0530 Thu, 17 Apr 2014 18:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75062 Service tax under Management Consultancy Service was held not leviable where a statutory federation acted as a nodal and supervisory body, issued administrative directions, and assisted milk unions in discharge of statutory functions without any commercial character or market-oriented consultancy to outside agencies. The demand also failed on limitation because there was no material showing suppression of facts, mis-declaration, or fraud, so the extended period could not be invoked. The Revenue's appeal was rejected and the cross-objection did not survive. Case-Laws Service Tax Mon, 13 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75062