https://www.taxtmi.com/caselaws?id=128706 The Commissioner overturned the Order-In-Original, determining that the appellant's liaison services did not fall under Management Consultant Service as alleged by the Central Excise department. The Commissioner highlighted that the appellant's activities primarily involved liaising between the client and its customers, handling purchase orders, payments, bank deposits, and accounts reconciliation, which did not constitute management consultancy. Emphasizing the absence of management-related services, advice, or technical assistance, the Commissioner concluded that the appellant's services did not align with the definition of Management Consultant Service, ultimately ruling in favor of the appellant and setting aside the tax demand and penalties. en-us Mon, 13 Apr 2009 00:00:00 +0530 Wed, 10 Apr 2013 14:10:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128706 The Commissioner overturned the Order-In-Original, determining that the appellant's liaison services did not fall under Management Consultant Service as alleged by the Central Excise department. The Commissioner highlighted that the appellant's activities primarily involved liaising between the client and its customers, handling purchase orders, payments, bank deposits, and accounts reconciliation, which did not constitute management consultancy. Emphasizing the absence of management-related services, advice, or technical assistance, the Commissioner concluded that the appellant's services did not align with the definition of Management Consultant Service, ultimately ruling in favor of the appellant and setting aside the tax demand and penalties. Case-Laws Service Tax Mon, 13 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128706