https://www.taxtmi.com/caselaws?id=270416 The tribunal classified the appellant's services as "Management Consultant Service" based on the nature of their activities, making it taxable. The demand for service tax was deemed not time-barred due to the appellant's failure to disclose taxable activities. The penalty under Section 78 was reduced to the amount equal to the service tax, considering the lack of malafide intent. The penalty under Section 77 was upheld. The tribunal modified the order, upholding the demand for service tax and interest, partly allowing the appeal with specified terms. en-us Tue, 24 Nov 2015 00:00:00 +0530 Mon, 16 May 2016 16:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270416 The tribunal classified the appellant's services as "Management Consultant Service" based on the nature of their activities, making it taxable. The demand for service tax was deemed not time-barred due to the appellant's failure to disclose taxable activities. The penalty under Section 78 was reduced to the amount equal to the service tax, considering the lack of malafide intent. The penalty under Section 77 was upheld. The tribunal modified the order, upholding the demand for service tax and interest, partly allowing the appeal with specified terms. Case-Laws Service Tax Tue, 24 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270416