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2014 (1) TMI 1198 - AT - Service TaxStay application - Management & Consultancy Services - Held that:- MD of the appellant company also performed the job of MD of M/s. Brembo Brakes India Ltd. for which he was compensated. If at all, any advisory activity was undertaken by the said person, the demand for Service Tax can be made only on him and not on the appellant. Further, there is no evidence on record to show that the MD of the appellant firm rendered any consultancy/advisory services. He actually functioned as the MD of the other company also, therefore, the remuneration received by him through the appellant company does not come under the category of ‘Management Consultancy Services’ in terms of the Board’s Circular - Decided in favour of assessee.
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