TMI Blog2014 (10) TMI 457X X X X Extracts X X X X X X X X Extracts X X X X ..... x. Even if the contention of the Ld. AR is conceded that the said Trade Notice does not reflect the correct legal position, it is totally reasonable to accept the appellants contention that at the material time, the said Trade Notice very much existed and was a valid and authorised guide to the trade. Indeed, the CBEC’s circular dated 23.08.2007 consolidated the various clarifications issued in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .Tax/D-II/2012 dated 15.11.2012 in terms of which service tax amount of ₹ 24,68,326/- was confirmed alongwith interest and mandatory and other penalties against the appellants for evading Service Tax on management consultancy service. The appellants have contended that they are sub-consultants providing management consultancy service to various other consultants who in turn provide similar s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellants also referred to CBEC Trade Notice No. 53-CE/(Service Tax)/97 dated 04.07.1997 which in para 4.4 states as under: The services should be rendered to a client directly, and not in the capacity of a sub-consultant associate consultant to another consulting engineer, who is the prima consultant. In case services are rendered to the prima consultant, the levy of service tax does not fall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted earlier clearly creates an impression that sub-consultants are not required to pay service tax. Even if the contention of the Ld. AR is conceded that the said Trade Notice does not reflect the correct legal position, it is totally reasonable to accept the appellants contention that at the material time, the said Trade Notice very much existed and was a valid and authorised guide to the trade. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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