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2015 (1) TMI 549 - CESTAT MUMBAIManagement consultancy service or merely reimbursement of expenditure - providing General support services, Operational services, Personal services and Secretarial services - Held that:- clauses of the Agreement that reimbursement is being made by M/s. Centak Chemicals for use of the facilities provided by the appellant. The income received from M/s. Centak Chemicals is reflected in the balance sheet of Century Enka. We have considered the definition of management consultancy service and management consultant. As per Section 65(65), Management Consultant means "any person who is engaged in providing any service, either directly or indirectly, in connection with the management of any organisation or business in any manner and includes any person who renders any advice, consultancy or technical assistance, in relation to financial management, human resources management, marketing management, production management, logistics management, procurement and management of information technology resources or other similar areas of management". No services are provided by the appellant in connection with the management of M/s. Centak Chemicals Ltd. They are not rendering any advice or consultancy to M/s. Centak Chemicals Ltd. The very nomenclature of the service "management consultancy" indicates that it has nothing to do with provisions of facilities such as water, effluent treatment, etc. the expenditure of which is all reimbursed to the appellant. - Decided in favour of assessee.
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