https://www.taxtmi.com/caselaws?id=309002 The Tribunal ruled in favor of the appellant on all three issues. The demand for Service Tax of Rs. 12,065/- was set aside as the CA services were provided before the introduction of Service Tax. The demand of Rs. 17,485/- for services rendered as a sub-contractor was also set aside due to being time-barred. Additionally, the demand of Rs. 88,625/- for management consultancy services provided before a certain date was exempted from Service Tax. Consequently, penalties and interest were deemed unsustainable, and the appeal was allowed. en-us Wed, 23 Jan 2019 00:00:00 +0530 Sun, 06 Aug 2023 22:48:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=309002 The Tribunal ruled in favor of the appellant on all three issues. The demand for Service Tax of Rs. 12,065/- was set aside as the CA services were provided before the introduction of Service Tax. The demand of Rs. 17,485/- for services rendered as a sub-contractor was also set aside due to being time-barred. Additionally, the demand of Rs. 88,625/- for management consultancy services provided before a certain date was exempted from Service Tax. Consequently, penalties and interest were deemed unsustainable, and the appeal was allowed. Case-Laws Service Tax Wed, 23 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=309002