https://www.taxtmi.com/caselaws?id=2459 CESTAT, Mumbai (AT) allowed the appeal, holding that staff costs allocated to the appellant for marketing teams constituted executory, not advisory, services and therefore could not be taxed as Management Consultancy Service. The tribunal found the appellant was not a management consultant and that the disputed charges could at best fall under business auxiliary services, which were not taxable before 2003. Accordingly, demands of service tax, interest and imposed penalties were set aside, and obligations for registration, filing returns or delayed tax payment during the period in dispute were held not to arise. en-us Wed, 06 Jul 2005 00:00:00 +0530 Sat, 20 Sep 2025 15:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2459 CESTAT, Mumbai (AT) allowed the appeal, holding that staff costs allocated to the appellant for marketing teams constituted executory, not advisory, services and therefore could not be taxed as Management Consultancy Service. The tribunal found the appellant was not a management consultant and that the disputed charges could at best fall under business auxiliary services, which were not taxable before 2003. Accordingly, demands of service tax, interest and imposed penalties were set aside, and obligations for registration, filing returns or delayed tax payment during the period in dispute were held not to arise. Case-Laws Service Tax Wed, 06 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2459