https://www.taxtmi.com/caselaws?id=371737 The High Court upheld the decision of the Customs Excise and Service Tax Appellate Tribunal (CESTAT) that services provided by a UK Company to assist in Clean Development Mechanism (CDM) projects, including marketing and sale of certified emission reduction certificates (CERs), fell under the definition of 'Management or Business Consultant' under Section 65(65) of the Finance Act, 2007. The Court found the services taxable under the Act, 2007, despite the evolving nature of climate change-related obligations under the Kyoto Protocol. Penalties under Sections 76, 77, and 78 of the Act were not imposed due to the lack of clarity at the time of the tax demand. en-us Tue, 04 Dec 2018 00:00:00 +0530 Thu, 18 Apr 2019 11:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371737 The High Court upheld the decision of the Customs Excise and Service Tax Appellate Tribunal (CESTAT) that services provided by a UK Company to assist in Clean Development Mechanism (CDM) projects, including marketing and sale of certified emission reduction certificates (CERs), fell under the definition of 'Management or Business Consultant' under Section 65(65) of the Finance Act, 2007. The Court found the services taxable under the Act, 2007, despite the evolving nature of climate change-related obligations under the Kyoto Protocol. Penalties under Sections 76, 77, and 78 of the Act were not imposed due to the lack of clarity at the time of the tax demand. Case-Laws Service Tax Tue, 04 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371737