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TMI Blog2014 (3) TMI 543X X X X Extracts X X X X X X X X Extracts X X X X ..... against Order-in-Appeal passed by Commissioner (Appeals). 3. Brief facts of the case are that a Show Cause Notice was issued to the appellant raising a demand of service tax under 'Management Consultancy Service' with interest. There was also a proposal for imposition of penalties.. The adjudicating authority after taking into consideration terms and conditions of the agreement confirmed a deman ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d conditions of the agreement. The appellant also submitted that as the appellants were under bona fide belief that the appellant had not provided Management Consultancy Service, therefore the demand is time barred. 5. In the alternative, the appellant submits that the penalties are not sustainable. 6. Revenue relies upon the terms and conditions of the agreement specifically clauses and 3 of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oduced below: "Duphar Interfran shall conduct/provide services on a need basis as per the directions overall guidance of Duphar Pharma and in line with the policies of Duphar Pharma for Duphar Pharma in the following areas: (a) Streamlining Distribution, C & F Arrangements; (b) Arranging Banking and Finance F ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... may require." 9. As per the agreement the appellant was streamlining distribution, C & F arrangements, arranging bank and finance, rearranging human resources department, pay roll function and overall restructuring of general administration etc. The above mentioned terms of the agreement clearly show that the activities undertaken by the appellant is adviser in nature. The definition of the Mana ..... X X X X Extracts X X X X X X X X Extracts X X X X
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