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2016 (1) TMI 208 - AT - Service TaxManagement Consultant Service - appellant submits that their activities are confined to supply the manpower and supervision thereof, hence the same is not covered under the definition of “Management Consultant Service” - It was contended that there services are not taxable during the relevant period i.e. 2002-03 and 2003-04 - Held that:- In the present case, first manpower is recruited, thereafter supervision of the said manpower is carried out by the appellant. Therefore, the services of the appellant that is requirement of staff and continuous supervision, thereof, in our view falls under “Management Consultant Service”. Further from the bills issued by the appellant to their client the description of services is “Supervision Charges of Manpower”. This fact also shows that the appellant is providing services of supervision of manpower and supervision of manpower does not fall under supply of manpower. - the service provided by the appellant falls under the definition of “Management Consultant Service”, therefore it is indeed taxable. Demand of service tax confirmed with interest - penalty reduced - Decided partly in favor of assessee.
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