https://www.taxtmi.com/caselaws?id=249333 The Tribunal held that services provided by the Respondent to their subsidiaries qualified as 'Management Consultancy Services' under the Finance Act, 1994. The Tribunal found a service provider and client relationship between the parties, rejecting the Department's argument. Penalties under various sections were deemed inapplicable to the Respondent. The service tax demands within the normal limitation period were upheld, with interest imposed. en-us Fri, 16 May 2014 00:00:00 +0530 Sat, 17 Jan 2015 12:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249333 The Tribunal held that services provided by the Respondent to their subsidiaries qualified as 'Management Consultancy Services' under the Finance Act, 1994. The Tribunal found a service provider and client relationship between the parties, rejecting the Department's argument. Penalties under various sections were deemed inapplicable to the Respondent. The service tax demands within the normal limitation period were upheld, with interest imposed. Case-Laws Service Tax Fri, 16 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249333