TMI Blog2011 (10) TMI 190X X X X Extracts X X X X X X X X Extracts X X X X ..... Ms. Archana Wadhwa, Shri Rakesh Kumar, JJ. Appearance: Shri M.K. Sharma, Chartered Accountant for the appellants. Shri Sheo Narayan Singh, Jt.CDR for the respondent Per: Shri Rakesh Kumar: The appellant is a an autonomous Institute under the Ministry of Environment and Forest, Government of India and it is a premier institute for education research, training and consultancy in the area of Forest Management. The appellant runs classes for various degree and diploma courses and besides this, also organize short term courses in various subjects relating to Forest Management, Social Forestry, Water shed management, Environmental Management System etc. for which no degree or diploma is given. These short term classes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l the date of payment of service tax; and (c) Penalty of Rs. 1000/- under Section 77 and Rs. 8,21,137/- under Section 78 of the Finance Act, 1994. 1.2. On appeal to Commissioner (Appeals) against this order of the Additional Commissioner, the Commissioner (Appeals) vide order-in-appeal dated 18.07.2008 upheld the Additional Commissioner's order and dismissed the appeal. 1.3. The order-in-original dated 03.01.2008 of the Additional Commissioner was reviewed by the Commissioner under section 84 of the Finance Act, 1994 and vide order in review dated 24.12.2009 the Commissioner" (a) Confirmed the demand of Rs. 1767129/- as additional service tax liability under section 73(1) of the Finance Act, 1994 alongwith interest; (b) Imposed pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... management of that organization, that since the activity of the appellant is not covered by the definition of 'Management Consultancy Service', no service tax is chargeable and as such, the impugned orders are not correct. 2.2 Shri Sheo Narayan Singh, ld. Jt. CDR defended the impugned orders by reiterating the findings of the Commissioner (Appeals) and emphasised that the appellant's activity is covered by the definition of Management Consultancy Services as given in Section 65(65) read with Section 65 (105) (r) of the Finance Act, 1994. He, therefore, pleaded that there is no infirmity in the impugned orders. 3. We have carefully considered the submissions from both the sides and perused the records. The activity on which the service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ancy or technical assistance relating to conceptualising, devising, developing, modifying, rectifying or upgrading of any working system of some organization. 5. In this case, the focus of the appellant's activity in organizing short term courses on the subject relating to the Forestry, Water Resources Management, Environment, for the officers of Indian Forest Service and other organizations i.e. improving the skills and knowledge level of the persons of various organizations attending the courses and as such, there is no activity of the appellant, which can be called rendering advice, directly or indirectly, in connection with management of any organization. Just imparting training in certain areas to the Officers of certain organization ..... X X X X Extracts X X X X X X X X Extracts X X X X
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