2013 (12) TMI 1324

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..... arned Counsel Shri Narsimhan submits that granting licence for manufacture of lubricating oil and providing assistance for making sale thereof was not management consultancy and no taxable service provided. But revisional authority reversed such decision which was held in adjudication. 2. The appellant entered into an agreement with M/s. Tide Water Oil Co. (India) Ltd. (in short TWO) on 11-3-2002 .....

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..... Revenue supports the review order. 4. Heard both sides and perused the record. 5.   Bare perusal of the show cause notice (copy available at page 128 of appeal folder), shows that nowhere that brings out how the elements of management consultancy service exist. The revisional authority proceeded under mere assumption that there was management consultancy service provided. Without the s .....

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..... requires a service provider necessarily to be a management consultant and its principal activity should be so. Service Tax can be levied on the economic activity if such activity is declared by law taxable. By no stretch of imagination any activity can be taxed. In absence of existence of management consultant there is no scope to call the appellant as management consultant when terms of the agree .....

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