https://www.taxtmi.com/caselaws?id=355502 The Tribunal set aside the Order-in-Original finding the appellant's services did not qualify as 'Management Consultancy Service' under the Finance Act, 1994. Consequently, the levy of Service Tax was deemed unsustainable, leading to the appeal being allowed with consequential relief. Ancillary issues like penalties were not addressed as the core tax liability matter was resolved in favor of the appellant. The case emphasized the significance of precise interpretation of statutory definitions in tax disputes. en-us Fri, 22 Sep 2017 00:00:00 +0530 Thu, 15 Feb 2018 09:20:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355502 The Tribunal set aside the Order-in-Original finding the appellant's services did not qualify as 'Management Consultancy Service' under the Finance Act, 1994. Consequently, the levy of Service Tax was deemed unsustainable, leading to the appeal being allowed with consequential relief. Ancillary issues like penalties were not addressed as the core tax liability matter was resolved in favor of the appellant. The case emphasized the significance of precise interpretation of statutory definitions in tax disputes. Case-Laws Service Tax Fri, 22 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355502