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2015 (9) TMI 839 - AT - Service TaxDemand of service tax - Management Consultant Service - Held that:- Dabur inter alia provided operational improvements and skills in the areas of cost management, manufacturing, production, procurement, sale, marketing and distribution of the product in the territory and in such other areas as may be agreed upon between the parties from time to time. - Consequently the services rendered as per the agreement between the appellant and M/s. Redrock qualify to be Management Consultant service as appellants clearly gets covered within the ambit of definition of Management Consultant quoted in the wake of provisions of Section 65A(2) (b) Benefit of export - Held that:- As regards the adjudicating authority’s contentions that they neither claimed the benefit of exemption for export of service nor submitted figures relating to the impugned services in their ST-3 Returns before the Show Cause Notice, it is to state that the appellants contention was that they were not providing any taxable service as their service did not fall under ‘Management Consultant’ service and therefore the question of claiming the exemption for export of service simply did not arise. The appellants are well within their right to claim the exemption on account of export of service if their service was held taxable under ‘Management Consultant’ service. Extended period of limitation - Held that:- mere failure or negligence on the part of the assessee is not sufficient to sustain allegation of suppression and wilful mis-statement coupled with the appellants submissions in this regard, the allegation of suppression of facts is not sustainable, as a result of which demand is also hit by time bar. - demand set aside - Decided in favour of assessee.
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