Facility management, maintenance & consulting services exempted from service tax under management consultancy
In the case of IBM India Private Limited vs The Commissioner of Central Excise, the Customs Excise and Service Tax Appellate Tribunal ( CESTAT ) Bangalore, ruled in favor of the appellant, determining that Facility Management, Maintenance, and Consulting Services are not subject to service tax under the Management Consultancy classification. M/s. IBM India Private…
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