TMI Blog2008 (9) TMI 23X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellant company like telephone, reception etc. would amount to rendering “management consultant services” - All these activities, will not amount to rendering management consultant service - order of the Commissioner (Appeals) cannot be upheld - 85 of 2006 - 261/2008-ST - Dated:- 16-9-2008 - Justice S.N. Jha, President and M. Veeraiyan, Member (Technical) Mr. P.R. Mullick, Advocate f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the activities undertaken by the appellant would amount to rendering "management consultant services" and accordingly confirmed demand of service tax amounting to Rs. 1,43,564/- relating to the period April 2999 to March 2002 and imposed penalties under sections 76 and 77 of the Finance Act, 1944. Commissioner (Appeals) has upheld the order of the original authority. 3. Learned Advocate f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the period relating to 1995 to 1998, a show cause notice dated 16.12.1998 was issued treating M/s Varco Sara (India) Pvt. Limited as a dummy unit and seeking to demand excise duty and confirmed by the original authority and demand has subsequently been set aside by the Commissioner (Appeals). Now, by a show cause notice dated 30.6.2004/01.07.2004, service tax relating to the period April 1999 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... herefore, he seeks upholding the order of the Commissioner (Appeals). 5. We have carefully considered the submissions and perused the records. No doubt, that the appellant is rendering a variety of services to M/s Varco Sara (India) Pvt. Limited in areas like procurement of raw material, packing of finished goods, documentation etc. in addition to undertaking job work. The activities are i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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