https://www.taxtmi.com/caselaws?id=448584 Classification issue: agreement terms showed advisory, consultancy and technical assistance in project implementation rather than execution, therefore services fall within management consultancy service and the tax demand with interest for the period is sustained. Extended limitation and penalties: statements and mis-declaration/suppression findings supported invocation of extended period, making penalties under provisions relating to non-payment and suppression sustainable, while penalty under the separate provision was set aside. CENVAT and valuation: appellant eligible for CENVAT credit and cum-tax value relief subject to production and scrutiny of documentary evidence; matter remanded for recomputation. en-us Fri, 19 Jan 2024 00:00:00 +0530 Tue, 20 Jan 2026 14:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448584 Classification issue: agreement terms showed advisory, consultancy and technical assistance in project implementation rather than execution, therefore services fall within management consultancy service and the tax demand with interest for the period is sustained. Extended limitation and penalties: statements and mis-declaration/suppression findings supported invocation of extended period, making penalties under provisions relating to non-payment and suppression sustainable, while penalty under the separate provision was set aside. CENVAT and valuation: appellant eligible for CENVAT credit and cum-tax value relief subject to production and scrutiny of documentary evidence; matter remanded for recomputation. Case-Laws Service Tax Fri, 19 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448584