https://www.taxtmi.com/caselaws?id=376499 The Tribunal upheld the findings for the recovery of tax for the period thereafter, invoking principles of estoppel based on previous decisions by the SC. The recovery of tax on the consideration received from NASSCOM was not legally justified and set aside, as the services did not fall under any other taxable service. The services provided to universities were found not taxable, but those provided to NASSCOM were considered taxable due to their technical consultancy nature. The Tribunal emphasized the restricted application of taxable services to activities enabling efficient performance without direct involvement in core management functions. en-us Wed, 06 Mar 2019 00:00:00 +0530 Mon, 17 Jun 2019 10:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376499 The Tribunal upheld the findings for the recovery of tax for the period thereafter, invoking principles of estoppel based on previous decisions by the SC. The recovery of tax on the consideration received from NASSCOM was not legally justified and set aside, as the services did not fall under any other taxable service. The services provided to universities were found not taxable, but those provided to NASSCOM were considered taxable due to their technical consultancy nature. The Tribunal emphasized the restricted application of taxable services to activities enabling efficient performance without direct involvement in core management functions. Case-Laws Service Tax Wed, 06 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376499