https://www.taxtmi.com/caselaws?id=466703 Classification issue: the services comprising strategy, diagnosis, implementation and ongoing management of client IT resources and related organisational processes fall within the ordinary meaning and inclusive limbs of Management Consultancy Service, so the disputed activity is treated as MCS. Limitation and penalties: prior disclosures, audits and departmental communications showed awareness of the activities, so invocation of the extended limitation period for deliberate suppression was not sustained and penalties were set aside; recoverable demand limited to the normal limitation period and matter remanded for de novo assessment for that period with opportunity to the assessee to be heard. en-us Tue, 09 Jul 2024 00:00:00 +0530 Thu, 14 May 2026 14:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466703 Classification issue: the services comprising strategy, diagnosis, implementation and ongoing management of client IT resources and related organisational processes fall within the ordinary meaning and inclusive limbs of Management Consultancy Service, so the disputed activity is treated as MCS. Limitation and penalties: prior disclosures, audits and departmental communications showed awareness of the activities, so invocation of the extended limitation period for deliberate suppression was not sustained and penalties were set aside; recoverable demand limited to the normal limitation period and matter remanded for de novo assessment for that period with opportunity to the assessee to be heard. Case-Laws Service Tax Tue, 09 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466703