https://www.taxtmi.com/caselaws?id=268918 The case involved the classification of activities under 'Management Consultancy Service,' the bar of limitation for service tax demand, and the imposition of penalties under Sections 76 and 77 of the Finance Act, 1994. One member held that the activities did not constitute consultancy services, the demand was barred by limitation, and penalties were not imposable due to a bona fide belief. However, a dissenting member disagreed, asserting that the activities fell under 'Management Consultancy Service,' the extended period was justified, and penalties were warranted. The matter was referred to a third member for a final decision on these issues. en-us Tue, 05 Aug 2014 00:00:00 +0530 Fri, 04 Dec 2015 17:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268918 The case involved the classification of activities under 'Management Consultancy Service,' the bar of limitation for service tax demand, and the imposition of penalties under Sections 76 and 77 of the Finance Act, 1994. One member held that the activities did not constitute consultancy services, the demand was barred by limitation, and penalties were not imposable due to a bona fide belief. However, a dissenting member disagreed, asserting that the activities fell under 'Management Consultancy Service,' the extended period was justified, and penalties were warranted. The matter was referred to a third member for a final decision on these issues. Case-Laws Service Tax Tue, 05 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268918