Data collection/ analysis, manpower mobilization, training supervision not classifiable as Management Consultancy Service

Verve Consulting Private Limited Vs Commissioner of Central Excise & Service Tax (CESTAT Kolkata)

CESTAT Kolkata held that data collection and analysis, manpower mobilization, liaison, training supervision cannot be classified under ‘Management Consultancy Service’ and hence demand of service tax set aside.

Facts- The Appellant is engaged in providing services as a Management Consultant. A Show Cause Notice was issued to them demanding Service tax of Rs. 13,02,318/

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