https://www.taxtmi.com/caselaws?id=33846 A service tax demand based solely on an accounting entry describing receipts as "Management Fee" was held unsustainable because the department did not reliably establish that management consultancy service had actually been rendered or correctly classified. The assessee's explanation that any activity, if proved, would fall under Business Auxiliary Service introduced from 1 July 2003 was not effectively rebutted. On that evidentiary record, the demand failed and the consequential interest and penalties were also set aside. 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 A service tax demand based solely on an accounting entry describing receipts as "Management Fee" was held unsustainable because the department did not reliably establish that management consultancy service had actually been rendered or correctly classified. The assessee's explanation that any activity, if proved, would fall under Business Auxiliary Service introduced from 1 July 2003 was not effectively rebutted. On that evidentiary record, the demand failed and the consequential interest and penalties were also set aside. Case-Laws Service Tax Tue, 10 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33846