https://www.taxtmi.com/caselaws?id=350034 Preparation of statistical reports for a joint venture partner under a joint operating arrangement was not service in connection with the management of an organisation. The definition of Management Consultant then covered advice, consultancy or technical assistance relating to conceptualising, devising, development, modification, rectification or upgradation of a working system, but the appellant's activity was limited to compiling production and expense statistics for the partner. On that plain reading, the work did not fall within Management Consultancy Service under the Finance Act, 1994, and the service tax demand was unsustainable. en-us Wed, 20 Sep 2017 00:00:00 +0530 Mon, 30 Oct 2017 08:31:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350034 Preparation of statistical reports for a joint venture partner under a joint operating arrangement was not service in connection with the management of an organisation. The definition of Management Consultant then covered advice, consultancy or technical assistance relating to conceptualising, devising, development, modification, rectification or upgradation of a working system, but the appellant's activity was limited to compiling production and expense statistics for the partner. On that plain reading, the work did not fall within Management Consultancy Service under the Finance Act, 1994, and the service tax demand was unsustainable. Case-Laws Service Tax Wed, 20 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350034