https://www.taxtmi.com/caselaws?id=445275 CESTAT Ahmedabad allowed the appeal, setting aside service tax demands on both management consultancy services and renting of immovable property. For management consultancy services, the tribunal held that 10% service tax rate applied as services were provided and invoiced in 2009 before Point of Taxation Rules 2011 implementation. For renting services, demand was restricted to normal limitation period only, as chargeability was subject to substantial litigation at relevant time, with Delhi HC ruling that rent per se cannot be subjected to service tax levy. en-us Thu, 02 Nov 2023 00:00:00 +0530 Sat, 04 Nov 2023 09:14:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445275 CESTAT Ahmedabad allowed the appeal, setting aside service tax demands on both management consultancy services and renting of immovable property. For management consultancy services, the tribunal held that 10% service tax rate applied as services were provided and invoiced in 2009 before Point of Taxation Rules 2011 implementation. For renting services, demand was restricted to normal limitation period only, as chargeability was subject to substantial litigation at relevant time, with Delhi HC ruling that rent per se cannot be subjected to service tax levy. Case-Laws Service Tax Thu, 02 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445275