https://www.taxtmi.com/caselaws?id=33123 The Tribunal ruled in favor of the appellant, finding that the tax liability for services provided as a "Management Consultant" and "Man-power Recruitment Agent" during the disputed period could not be sustained due to the prospective application of Notification No.15/2002-ST. The demand was also deemed unsustainable based on limitation grounds, as the Show Cause Notice was issued beyond the normal period after filing returns. The appeal was allowed, and the appellant's tax liability was overturned. en-us Fri, 05 Dec 2008 00:00:00 +0530 Mon, 15 Jun 2009 18:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33123 The Tribunal ruled in favor of the appellant, finding that the tax liability for services provided as a "Management Consultant" and "Man-power Recruitment Agent" during the disputed period could not be sustained due to the prospective application of Notification No.15/2002-ST. The demand was also deemed unsustainable based on limitation grounds, as the Show Cause Notice was issued beyond the normal period after filing returns. The appeal was allowed, and the appellant's tax liability was overturned. Case-Laws Service Tax Fri, 05 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33123