https://www.taxtmi.com/caselaws?id=237082 The tribunal allowed the change of respondent's name in the cause title. The applicant, a proprietorship firm offering Chartered Accountant services, faced a service tax demand for "Management Consultancy Services." The Commissioner upheld the tax demand, interest, and penalties. The advocate argued that the services provided did not fall under the definition of "Management Consultant Services" and could potentially qualify for exemption. The tribunal directed the applicant to make a specified deposit for appeal consideration, with the pre-deposit requirement waived upon compliance, staying recovery during the appeal process. en-us Wed, 27 Feb 2013 00:00:00 +0530 Tue, 29 Apr 2014 11:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237082 The tribunal allowed the change of respondent's name in the cause title. The applicant, a proprietorship firm offering Chartered Accountant services, faced a service tax demand for "Management Consultancy Services." The Commissioner upheld the tax demand, interest, and penalties. The advocate argued that the services provided did not fall under the definition of "Management Consultant Services" and could potentially qualify for exemption. The tribunal directed the applicant to make a specified deposit for appeal consideration, with the pre-deposit requirement waived upon compliance, staying recovery during the appeal process. Case-Laws Service Tax Wed, 27 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237082