Service Tax Refund Granted: M/s Cotunace Not Providing Management Consultancy Services, Reverse Charge Inapplicable.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Refund of service tax paid - tax paid under the head Management Consultant’s Service on reverse charge mechanism - M/s Cotunace have not rendered any advice for running the organisation of the appellants in an effective manner. Their role was mediation /arbitration in resolving the dispute. They have only performed the work of mediator/arbitrator in resolving the dispute between the appellant and M/s GCT. Actual work performed cannot be equated with advice. Therefore, M/s Cotunace did not render any management consultancy service to the appellant. - RCM is not applicable - Refund allowed - AT....