TMI Blog2013 (11) TMI 551X X X X Extracts X X X X X X X X Extracts X X X X ..... d space to SCPL for installation of machinery, etc. In other words, M/s. SKL is actually managing the operations of the SCPL by employing their own staff. There is a difference between "manager" and "managing consultant". While manager actually manages the things, a consultant provides consultancy/advice as to how to manage. Both are not the same. Therefore, we find that the reasoning adopted by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 14/09/2005 passed by Commissioner of Central Excise (Appeals), Nashik. 2. Vide the impugned order, the lower appellate authority came to the conclusion that the recipient, M/s. Sahney Kirkwood Pvt. Ltd., Nashik (SKL in short) was not rendering any "Management Consultancy Service" but was undertaking services in administration, accounts, selling and distribution, which would appropriately mer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manner" they are very broad in nature and scope and therefore, the service rendered by the assessee comes under the category of "management consultant". Accordingly it is submitted that the lower appellate authority has wrongly concluded that the service rendered does not attract service tax liability under management consultancy service. 4. The Ld. Superintendent (AR) appearing for the Revenue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ative and clerical support for undertaking SCPL's production of Micanite. For rendering the service, M/s. SCPL agreed to pay to SKL, a sum of Rs. 50,000/- every month. The Revenue's contention is that the services rendered comes under the category of "management Consultancy Service". From the agreement available on record it is seen that SKL is actually undertaking the manufacturing operations and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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