https://www.taxtmi.com/caselaws?id=412926 The Tribunal set aside the demand for service tax under Intellectual Property Service and Management Consultancy Service, ruling in favor of the appellants. The Tribunal found that the activities fell under Information Technology Software Services rather than Intellectual Property Right services. Additionally, there was no evidence of a consultancy agreement or payment for consultancy services in the case of Management Consultancy Service. The demand was also deemed time-barred, and the situation was considered revenue-neutral. The appellants' appeal was allowed, and the judgment was delivered on 29.09.2021. en-us Wed, 29 Sep 2021 00:00:00 +0530 Thu, 30 Sep 2021 09:21:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412926 The Tribunal set aside the demand for service tax under Intellectual Property Service and Management Consultancy Service, ruling in favor of the appellants. The Tribunal found that the activities fell under Information Technology Software Services rather than Intellectual Property Right services. Additionally, there was no evidence of a consultancy agreement or payment for consultancy services in the case of Management Consultancy Service. The demand was also deemed time-barred, and the situation was considered revenue-neutral. The appellants' appeal was allowed, and the judgment was delivered on 29.09.2021. Case-Laws Service Tax Wed, 29 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412926