TMI Blog2006 (4) TMI 250X X X X Extracts X X X X X X X X Extracts X X X X ..... : K.K. Agarwal, Member (T)]. The appellant is primarily engaged in the business of providing manpower inter alia of supply of officers and crew for engagement on vessels. They entered into agreement with Great Eastern Shipping Company and other shipping companies, under which they were required to provide officers and crew who are of requisite qualification and could satisfactorily execute s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... change their stand in the 2004 and issued a show cause notice to them stating that the service provided by them was more appropriately classifiable as management consultancy services rather than the man power recruitment service. The show cause notice was subsequently confirmed by the Deputy Commissioner and upheld in appeal by the Commissioner (Appeals). 2. The learned counsel for the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inition a management consultant is a person who is engaged in providing any service either directly or indirectly in connection with the management of any organisation in any manner and include any person who render any advice, consultancy or technical assistance relating to conceptualizing, devising, development, modification, rectification or upgradation of any working system of any organisation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of the appellants are of those in relation to management as are set out in Annexure B to the agreement and therefore, they are rightly covered under the management consultancy service. The department has earlier asked to pay service tax as a man power recruitment agent but later on realized that their service was more appropriately classifiable as a management consultant services and it is in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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