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2013 (9) TMI 710 - AT - Service TaxBusiness auxiliary services – sharing of cost - appellant and M/s BWIL agreed to integrate and jointly carry out day-to-day functions in both the companies in various areas - the agreement was for rendering executory services and for sharing of the cost towards the same - Held that:- the terms and conditions of the agreement clearly show that the agreement was for rendering executory services and for sharing of the cost towards the same. Nothing in the said agreement relates or refers to management consultancy services to be rendered by the appellant to M/s BWIL. There is also no evidence led by the Revenue to show that the appellant gave consultancy to M/s BWIL in various field of management. In the absence of such any evidence, it has to be concluded that the agreement between the two parties are for executory services and not for any management consultancy services. - In view of the decision in GLAXO SMITHKLINE PHARMACEUTICALS LTD. Versus C. C. E., MUMBAI-IV [2004 (7) TMI 589 - CESTAT, MUMBAI], decided in favor of assessee.
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