https://www.taxtmi.com/caselaws?id=182806 The Tribunal held that the appellant, Indian Hotels Co. Ltd. (IHCL), running the hotel business of Taj Lands End Ltd. under a License Agreement did not constitute 'Management Consultancy Service' subject to service tax. The demand for service tax was time-barred, and penalties under Sections 76 and 77 of the Finance Act, 1994, were deemed not imposable due to the absence of deliberate intent to evade tax. The appeal was allowed, and the previous order was set aside. en-us Wed, 24 Dec 2014 00:00:00 +0530 Fri, 20 May 2016 16:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=182806 The Tribunal held that the appellant, Indian Hotels Co. Ltd. (IHCL), running the hotel business of Taj Lands End Ltd. under a License Agreement did not constitute 'Management Consultancy Service' subject to service tax. The demand for service tax was time-barred, and penalties under Sections 76 and 77 of the Finance Act, 1994, were deemed not imposable due to the absence of deliberate intent to evade tax. The appeal was allowed, and the previous order was set aside. Case-Laws Service Tax Wed, 24 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182806