https://www.taxtmi.com/caselaws?id=248232 The Tribunal allowed the Revenue's appeal, upholding the demand for service tax under "Management Consultancy Services" for activities related to liaisoning and representation provided by a group company to its subsidiaries. The Tribunal determined that the services provided by the respondent fell under the definition of "Management Consultant" as per the Finance Act, 1994, involving advisory functions connected to management. The extended period of limitation was correctly invoked due to the respondent's failure to register with the Service Tax department, leading to penalties being imposed. en-us Wed, 30 Apr 2014 00:00:00 +0530 Sat, 04 Jul 2015 15:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248232 The Tribunal allowed the Revenue's appeal, upholding the demand for service tax under "Management Consultancy Services" for activities related to liaisoning and representation provided by a group company to its subsidiaries. The Tribunal determined that the services provided by the respondent fell under the definition of "Management Consultant" as per the Finance Act, 1994, involving advisory functions connected to management. The extended period of limitation was correctly invoked due to the respondent's failure to register with the Service Tax department, leading to penalties being imposed. Case-Laws Service Tax Wed, 30 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248232