https://www.taxtmi.com/caselaws?id=184854 The Tribunal ruled in favor of the respondents, M/s. Bharat Heavy Electricals Limited, in a case concerning the liability of service tax on management consultancy services provided by M/s. Siemens AG, Germany. The Tribunal found that the services were rendered before management consultancy services were taxable, based on evidence showing payment made prior to the service tax imposition date. Consequently, the respondents were deemed not liable for any service tax. The appeal filed by the Revenue was rejected as the services predated the introduction of service tax on management consultancy services. en-us Mon, 26 Dec 2005 00:00:00 +0530 Fri, 22 Jul 2016 15:20:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=184854 The Tribunal ruled in favor of the respondents, M/s. Bharat Heavy Electricals Limited, in a case concerning the liability of service tax on management consultancy services provided by M/s. Siemens AG, Germany. The Tribunal found that the services were rendered before management consultancy services were taxable, based on evidence showing payment made prior to the service tax imposition date. Consequently, the respondents were deemed not liable for any service tax. The appeal filed by the Revenue was rejected as the services predated the introduction of service tax on management consultancy services. Case-Laws Service Tax Mon, 26 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=184854