https://www.taxtmi.com/caselaws?id=250106 The appellant, a Federation of Cooperative Sugar Mills, was initially issued a show cause notice for service tax on amounts received from member sugar mills for management consultancy services. The lower authorities upheld the service tax demand but set aside penalties under one section. The appellant argued their services were not management consultancy but 'club or association services,' as no direct service was provided to member mills. After reviewing precedents and submissions, the court ruled in favor of the appellant, concluding that no service tax was applicable on the amounts received, overturning the impugned order. en-us Thu, 22 May 2014 00:00:00 +0530 Mon, 01 Dec 2014 11:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250106 The appellant, a Federation of Cooperative Sugar Mills, was initially issued a show cause notice for service tax on amounts received from member sugar mills for management consultancy services. The lower authorities upheld the service tax demand but set aside penalties under one section. The appellant argued their services were not management consultancy but 'club or association services,' as no direct service was provided to member mills. After reviewing precedents and submissions, the court ruled in favor of the appellant, concluding that no service tax was applicable on the amounts received, overturning the impugned order. Case-Laws Service Tax Thu, 22 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250106