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2013 (11) TMI 551 - AT - Service TaxDemand of service tax - Classification of service - Management Consultancy Service or Business Auxiliary Services - Held that:- From the agreement available on record it is seen that SKL is actually undertaking the manufacturing operations and have provided 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 the lower appellate authority in the impugned order for coming to the conclusion that recipient did not render any management consultancy services cannot be faulted - Management consultancy and such management services which are executor in nature would merit classification under "Business Auxiliary Services" - Following decision of BASTI SUGAR MILLS CO. LTD. Versus COMMISSIONER OF C. EX., ALLAHABAD [2007 (4) TMI 25 - CESTAT,NEW DELHI] - Decided against Revenue.
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