https://www.taxtmi.com/caselaws?id=220696 The Tribunal dismissed the Department's appeal challenging the dropping of a service tax demand and penalties imposed on the respondent, a "Management Consultant/Market Research Agency." The Tribunal determined that the functions performed by the respondent did not align with the statutory definitions of such services under the Finance Act, 1994. Consequently, the Tribunal ruled that the respondent's activities did not constitute taxable services, leading to the dismissal of the Department's appeal. en-us Mon, 23 Jul 2012 00:00:00 +0530 Wed, 09 Jul 2014 14:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220696 The Tribunal dismissed the Department's appeal challenging the dropping of a service tax demand and penalties imposed on the respondent, a "Management Consultant/Market Research Agency." The Tribunal determined that the functions performed by the respondent did not align with the statutory definitions of such services under the Finance Act, 1994. Consequently, the Tribunal ruled that the respondent's activities did not constitute taxable services, leading to the dismissal of the Department's appeal. Case-Laws Service Tax Mon, 23 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220696