https://www.taxtmi.com/caselaws?id=75588 The Tribunal ruled in favor of the appellant, finding that the services provided should be classified under "Business Auxiliary Service" rather than "Management Consultant Service" for service tax liability. Citing relevant case law and distinguishing between the two service categories, the Tribunal granted a waiver of pre-deposit and a stay of recovery for the service tax and penalty amounts. The appellant's registration under "Business Auxiliary Service" post 1-7-03 was considered valid, and the services provided did not fall under the classification of "Management Consultant" as per Section 65 of the Finance Act, 1994. en-us Tue, 11 Aug 2009 00:00:00 +0530 Mon, 26 Apr 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75588 The Tribunal ruled in favor of the appellant, finding that the services provided should be classified under "Business Auxiliary Service" rather than "Management Consultant Service" for service tax liability. Citing relevant case law and distinguishing between the two service categories, the Tribunal granted a waiver of pre-deposit and a stay of recovery for the service tax and penalty amounts. The appellant's registration under "Business Auxiliary Service" post 1-7-03 was considered valid, and the services provided did not fall under the classification of "Management Consultant" as per Section 65 of the Finance Act, 1994. Case-Laws Service Tax Tue, 11 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75588