https://www.taxtmi.com/caselaws?id=33846 The Appellate Tribunal CESTAT, CHENNAI, allowed the appeal filed by M/s. Aparna Paper Processing Industry (P.) Ltd. (APPIPL) against the demand for service tax, interest, and penalties. The Tribunal found that the appellant's receipt of 'Management Fee' was not taxable under 'Management Consultant' services and could be classified under 'Business Auxiliary Services' (BAS). The demand was deemed unsustainable as the lower authorities failed to prove the provision of taxable services. The appeal by the revenue was dismissed, upholding the Tribunal's decision in favor of APPIPL. en-us Tue, 10 Feb 2009 00:00:00 +0530 Sat, 18 Jul 2009 16:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33846 The Appellate Tribunal CESTAT, CHENNAI, allowed the appeal filed by M/s. Aparna Paper Processing Industry (P.) Ltd. (APPIPL) against the demand for service tax, interest, and penalties. The Tribunal found that the appellant's receipt of 'Management Fee' was not taxable under 'Management Consultant' services and could be classified under 'Business Auxiliary Services' (BAS). The demand was deemed unsustainable as the lower authorities failed to prove the provision of taxable services. The appeal by the revenue was dismissed, upholding the Tribunal's decision in favor of APPIPL. Case-Laws Service Tax Tue, 10 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33846