Tax Demand Overturned: Service Misclassified as "Management Consultancy" Instead of "Business Auxiliary" for Third-Party Services.

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....Validity of SCN - appellant has provided this service to the third parties on behalf of the main consultant - the services provided by the appellant should merit classification under “Business Auxiliary Service” - cannot taxed under “Management Consultancy Service” - Demand cannot sustain on the ground of wrong classification of the service - AT....