https://www.taxtmi.com/caselaws?id=435416 The Tribunal classified the services provided by the appellant's associated enterprises as "management or business consultant" services, agreeing with the Commissioner's classification. It held that the TDS amount did not constitute consideration for services and should not be included in the taxable value. The issue of revenue neutrality was referred back for further examination, and the Tribunal ruled that the extended period was not justified. The tax was deemed correctly levied for the normal period. The appeals were disposed of accordingly. en-us Thu, 16 Mar 2023 00:00:00 +0530 Mon, 20 Mar 2023 08:33:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435416 The Tribunal classified the services provided by the appellant's associated enterprises as "management or business consultant" services, agreeing with the Commissioner's classification. It held that the TDS amount did not constitute consideration for services and should not be included in the taxable value. The issue of revenue neutrality was referred back for further examination, and the Tribunal ruled that the extended period was not justified. The tax was deemed correctly levied for the normal period. The appeals were disposed of accordingly. Case-Laws Service Tax Thu, 16 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435416