"Management Consultant" is a person who is
engaged in providing any service, either directly or indirectly,
in connection with the management of any organization in any
manner and includes any person who renders any advice, consultancy
or technical assistance, relating to conceptualizing, devising,
development, modification, rectification or up gradation of
any working system of any organization.
Q.2
What is the taxable service in case of
a Management Consultant?
Ans.
Taxable service means any service provided
to a client, by a management consultant in connection with
the management of any organization in any manner.
Q.3
What is the value of the taxable service
in case of Management Consultant?
Ans.
Value of the taxable service in relation
to the service provided by a management consultant to a client,
is the gross amount charged by such consultant from the client
for services rendered in connection with the management of
any organization in any manner.
Q.4
The Management Consultants render lectures
/ briefs / advice to the management association members for
promoting sound management principles and practices. Whether
such services are liable for service tax ?
Ans.
Yes. The activities of rendering lectures
/ briefs / advice to the management association members relate
to up gradation of human resources of an organization. Therefore,
these services would correctly attract service tax as Management
Consultant.
