TaxTMI 
TaxTMI 
2018 (1) TMI 265
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....assessee Shri Dilip Shinde, Assistant Commissioner (AR), for Revenue ORDER Per: Dr. D.N. Panda While appellant assessee challenges taxing of service of business promotion provided by it to the service recipient and that is not taxable, under the taxing entry business auxiliary service, Revenue has stand for taxability. Appellant at this stage says that taxes and interest have been paid. Theref....
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....ce, consultancy or technical assistance, in relation to financial management, human resources management, marketing management, production management, logistics management, procurement and management of information technology resources or other similar areas of management." 5. Appellant assessee says that charges received by the appellant was towards development of land of its client and this Ben....
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....y under Finance Act, 1994. Accordingly there shall be no levy on the land development charge under the category of business and management consultancy. 7. So far as the service provided by the appellant asessee in respect of promotion of business is concerned, that being undisputed by the appellant controverting stand of Revenue, there shall be taxability on this count. However, taking into consi....