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2013 (2) TMI 106 - CESTAT BANGALOREDemand of service tax u/s 73(a) - Management Consultant - Market Research Agency - Services rendered to their parent-company are - Observation of business activities of the Associate - Companies and licenses of BOSCH in India, as well as those of their competitors - Cultivation of contacts with the Associate Companies - Assistance with respect to the exchange of technical, economical and other information between BOSCH and its licensees - Attending to the personnel of BOSCH delegated to India and to other visitors - Entering into contract with new applicants for licenses - Observation and surveillance of markets - Revenue argued that adjudicating authority after examining the nature of activities undertaken by the respondent for the benefit of the German company under the relevant Service Agreement - Held that:- None of the above functions could fall within the ambit of the statutory definition of “Management Consultant' nor can any of them be brought within the scope of “Market Research Agency”. In favour of assessee
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