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2014 (1) TMI 1253 - AT - Service TaxDemand of service tax - Business Management Consultancy Services - Held that:- what is envisaged from a consultant is advisory service and not the actual performance of the management function. In the present case, the appellant was in-charge of the operation of the factory and thus was performing the management function - where the agreement conferred operational autonomy and responsibility on the contracted party, the relationship is not one of consultancy - Following decision of Basti Sugar Mills Co Ltd vs CCE, Allahaba [2007 (4) TMI 25 - CESTAT,NEW DELHI] - Decided in favour of assessee.
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