https://www.taxtmi.com/caselaws?id=30816 A separate legal entity providing organised financial, managerial, advisory and consultancy support to group companies may fall within management consultancy service where the advice improves organisational efficiency, planning, MIS, finance, human resources and related systems. The use of group meetings or internal coordination does not take such activity outside the statutory definition, and mutuality is inapplicable where the parties are distinct legal persons in a client-consultant relationship. Suppression of the nature of activities and recovery of consideration supported invocation of the extended limitation period, and the plea of bona fide belief failed. Penalties were upheld for lack of reasonable cause, and the tax demand on the gross amount was sustained. en-us Fri, 04 Apr 2008 00:00:00 +0530 Sat, 27 Jun 2009 11:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30816 A separate legal entity providing organised financial, managerial, advisory and consultancy support to group companies may fall within management consultancy service where the advice improves organisational efficiency, planning, MIS, finance, human resources and related systems. The use of group meetings or internal coordination does not take such activity outside the statutory definition, and mutuality is inapplicable where the parties are distinct legal persons in a client-consultant relationship. Suppression of the nature of activities and recovery of consideration supported invocation of the extended limitation period, and the plea of bona fide belief failed. Penalties were upheld for lack of reasonable cause, and the tax demand on the gross amount was sustained. Case-Laws Service Tax Fri, 04 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30816