TMI Blog2012 (12) TMI 906X X X X Extracts X X X X X X X X Extracts X X X X ..... ncy or advice. But only one of the temporary functions that was required for the functioning of the company. If a person does the activity of collecting of debts of a company that person cannot be considered to be doing management consultancy service though debt collection is a responsibility of the management. In favour of assessee - ST/307 of 2007 - FINAL ORDER NO. ST/A/598 of 2012-CUS - Dated:- 29-8-2012 - Mrs. ARCHANA WADHWA AND MATHEW JOHN, JJ. B.L. Narsimhan for the Appellant. Govind Dixit for the Respondent. ORDER Mathew John, Technical Member - The appellant was registered with service tax authorities as persons providing Management Consultancy Service in respect of Telecommunication services. During ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6.2002 informed BTL that their discussion with Hutchison Essar South Limited concluded and had advised BTL to sign the agreement. Revenue was the review that the above activity done by the appellant was taxable under Management Consultancy Services made taxable under section 65(105)(r). Based on such reasoning a show cause notice, dated 13.07.2005, was issued to the appellant demanding service tax amounting to ₹ 75,62,550/ for the period 2000-01 and 2002-03. On adjudication the demand was confirmed along with interest and penalty. Aggrieved by the order of the Commissioner the appellant has filed this appeal. 3. The counsel for the appellant submits liaison work is in the nature of a job to be executed by the management and thi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... TAT) (v) CST v. Goetze (India) Ltd. [2009] 18 STT 28 (New Delhi - CESTAT) 5. Opposing the prayer of the appellant the ld. A.R for revenue submits that the definition section at 65(65) is broad enough to cover any services either directly or indirectly connected with the management of an organization. Laison work is connected with the management of the organization and hence covered by definition at section 65 (65). He says he needs time to study the facts of the decisions cited by the ld Advocate for appellant. We found that the main decision relied upon by the appellant is that in case of Glaxo Smithkline Pharmaceuticals (supra) which was pointed before the Commissioner as also in the appeal memorandum and is not a decision quoted t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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