https://www.taxtmi.com/caselaws?id=243038 The Tribunal allowed the appeal, setting aside the demand for service tax and education cess on the appellant for providing Business Management Consultancy Services. The Tribunal found that the appellant's role in overseeing factory operations indicated a management function rather than consultancy, in line with precedents distinguishing between a manager and a management consultant. The Tribunal's decision was supported by the Supreme Court's dismissal of the Revenue's appeal, affirming that the demand for Management Consultancy Services was not sustainable based on the presented facts. en-us Thu, 26 Sep 2013 00:00:00 +0530 Mon, 20 Feb 2017 18:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243038 The Tribunal allowed the appeal, setting aside the demand for service tax and education cess on the appellant for providing Business Management Consultancy Services. The Tribunal found that the appellant's role in overseeing factory operations indicated a management function rather than consultancy, in line with precedents distinguishing between a manager and a management consultant. The Tribunal's decision was supported by the Supreme Court's dismissal of the Revenue's appeal, affirming that the demand for Management Consultancy Services was not sustainable based on the presented facts. Case-Laws Service Tax Thu, 26 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243038