https://www.taxtmi.com/caselaws?id=241871 Management-related services rendered during the transfer of a commercial division were treated as Management Consultancy Service, so the service tax demand and penalty were upheld on that component. By contrast, commission-based sale facilitation at 1% was treated as commission agent activity covered by Notification No. 13/2003-ST, not taxable Business Auxiliary Service for the relevant period, so the related demand and penalties were set aside. The result was partial sustainment of the order only on the Management Consultancy Service issue, with relief granted on the Business Auxiliary Service demand. en-us Thu, 26 Sep 2013 00:00:00 +0530 Thu, 02 Jan 2014 08:20:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241871 Management-related services rendered during the transfer of a commercial division were treated as Management Consultancy Service, so the service tax demand and penalty were upheld on that component. By contrast, commission-based sale facilitation at 1% was treated as commission agent activity covered by Notification No. 13/2003-ST, not taxable Business Auxiliary Service for the relevant period, so the related demand and penalties were set aside. The result was partial sustainment of the order only on the Management Consultancy Service issue, with relief granted on the Business Auxiliary Service demand. Case-Laws Service Tax Thu, 26 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241871