https://www.taxtmi.com/caselaws?id=392368 Services rendered in connection with facilitation and project assistance were treated as falling within the inclusive scope of management or business consultancy service, so the activity was taxable under service tax law. The extended period of limitation was available only where fraud, collusion, wilful misstatement, suppression of facts, or intent to evade tax was specifically pleaded and established; absent those statutory ingredients, the longer limitation period could not be invoked. The discussion therefore confirms both the broad reach of the consultancy classification and the strict pleading and proof requirements for invoking the extended limitation period. en-us Thu, 02 Jan 2020 00:00:00 +0530 Thu, 29 Oct 2020 17:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392368 Services rendered in connection with facilitation and project assistance were treated as falling within the inclusive scope of management or business consultancy service, so the activity was taxable under service tax law. The extended period of limitation was available only where fraud, collusion, wilful misstatement, suppression of facts, or intent to evade tax was specifically pleaded and established; absent those statutory ingredients, the longer limitation period could not be invoked. The discussion therefore confirms both the broad reach of the consultancy classification and the strict pleading and proof requirements for invoking the extended limitation period. Case-Laws Service Tax Thu, 02 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392368