https://www.taxtmi.com/caselaws?id=435625 The Tribunal dismissed the appeal, upholding the lower authorities' decisions. The services provided by the Appellant were classified as "Management or Business Consultancy Services," justifying the payment of service tax. The refund claim was rejected due to being time-barred under Section 11B of the Central Excise Act, 1944, and the Appellant failed to prove that the tax burden was not passed on to others. The Tribunal found no merit in the appeal and upheld the decisions of the lower authorities. en-us Tue, 21 Mar 2023 00:00:00 +0530 Fri, 24 Mar 2023 09:34:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435625 The Tribunal dismissed the appeal, upholding the lower authorities' decisions. The services provided by the Appellant were classified as "Management or Business Consultancy Services," justifying the payment of service tax. The refund claim was rejected due to being time-barred under Section 11B of the Central Excise Act, 1944, and the Appellant failed to prove that the tax burden was not passed on to others. The Tribunal found no merit in the appeal and upheld the decisions of the lower authorities. Case-Laws Service Tax Tue, 21 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435625