2008 (7) TMI 292 - AT - Service Tax

Commissioner (Appeals) held that as the applicants are providing marketing network support in respect of the goods manufactured therefore the same is covered under Management Consultancy Services - as the agreement is for providing marketing network support through the dealer network of the applicant as in the manner mutually agreed and not for consultancy appellant have strong case in their favor against the demand therefore stay is granted

Summary

The Appellate Tribunal CESTAT, New Delhi ruled in favor of the applicant for waiver of pre-deposit of Service tax and penalties. The demand was confirmed for Management Consultancy Service, but the Tribunal found the case strong in favor of the applicant as the services provided were for marketing network support, not consultancy. The pre-deposit of the remaining amount was waived, and the stay petition was allowed.