https://www.taxtmi.com/caselaws?id=34577 The Tribunal upheld the Commissioner (Appeals) decision, requiring the applicants to pay service tax, interest, and penalties for services rendered post-demerger, classified as "Management Consultancy Services" under the Support Agreement. The Tribunal found the services provided aligned with the broad definition of a Management Consultant under the Finance Act, 1994, encompassing various aspects of organizational management. Based on the activities performed and the Support Agreement, the Tribunal concluded the services fell within the definition of Management Consultancy Services, directing the applicants to pre-deposit the specified amount towards service tax within a set timeframe to avoid appeal dismissal. en-us Thu, 25 Jun 2009 00:00:00 +0530 Tue, 12 Jan 2010 12:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34577 The Tribunal upheld the Commissioner (Appeals) decision, requiring the applicants to pay service tax, interest, and penalties for services rendered post-demerger, classified as "Management Consultancy Services" under the Support Agreement. The Tribunal found the services provided aligned with the broad definition of a Management Consultant under the Finance Act, 1994, encompassing various aspects of organizational management. Based on the activities performed and the Support Agreement, the Tribunal concluded the services fell within the definition of Management Consultancy Services, directing the applicants to pre-deposit the specified amount towards service tax within a set timeframe to avoid appeal dismissal. Case-Laws Service Tax Thu, 25 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34577