https://www.taxtmi.com/caselaws?id=765380 The CESTAT Chandigarh allowed the appeal, ruling that actual performance of management activities does not fall under Management Consultancy Services, which is restricted to consultancy services only. The tribunal held that services rendered to clients outside India qualified as Export of Services under Notification No. 11/2007-S.T., making them exempt from service tax. Additionally, service tax on out-of-pocket expenses was deemed not leviable, following the precedent set in Intercontinental Consultants case. All issues were decided in favor of the appellants. en-us Tue, 28 Jan 2025 00:00:00 +0530 Fri, 31 Jan 2025 07:54:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765380 The CESTAT Chandigarh allowed the appeal, ruling that actual performance of management activities does not fall under Management Consultancy Services, which is restricted to consultancy services only. The tribunal held that services rendered to clients outside India qualified as Export of Services under Notification No. 11/2007-S.T., making them exempt from service tax. Additionally, service tax on out-of-pocket expenses was deemed not leviable, following the precedent set in Intercontinental Consultants case. All issues were decided in favor of the appellants. Case-Laws Service Tax Tue, 28 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765380