https://www.taxtmi.com/caselaws?id=259660 The tribunal upheld the appellant's liability to pay service tax on processing fees collected under 'Management or Business Consultancy Services,' emphasizing the broad definition of the service category. Despite arguments against providing consultancy services, the tribunal ruled that activities related to business management fell within this scope. Given the appellant's government status and differing interpretations, the tribunal rejected the extended liability period but confirmed tax liability for the normal period with interest on fees received. Penalties imposed were deemed unsustainable, leading to the disposal of the appeal. en-us Wed, 24 Sep 2014 00:00:00 +0530 Wed, 02 Sep 2015 15:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259660 The tribunal upheld the appellant's liability to pay service tax on processing fees collected under 'Management or Business Consultancy Services,' emphasizing the broad definition of the service category. Despite arguments against providing consultancy services, the tribunal ruled that activities related to business management fell within this scope. Given the appellant's government status and differing interpretations, the tribunal rejected the extended liability period but confirmed tax liability for the normal period with interest on fees received. Penalties imposed were deemed unsustainable, leading to the disposal of the appeal. Case-Laws Service Tax Wed, 24 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259660