TMI Blog2014 (9) TMI 252X X X X Extracts X X X X X X X X Extracts X X X X ..... clients by way of assistance in marketing assistance, in obtaining loans from financial institutions, liaisoning with the government agencies for getting various permissions, training of their personnel and so on. These services which are support services for the business do not fall within the category of "Consultancy Service" let alone "Management Consultancy Service". - prior to 01/07/2003, the services rendered by the appellant do not merit classification under "Management Consultancy Service". - demand set aside - decided in favor of assessee. - Appeal No. ST/59/-09 - Final Order No. A/1340/2014-WZB/C-I(CSTB) - Dated:- 24-7-2014 - P R Chandrasekharan and Ramesh Nair, JJ. For the Appellant : Shri L Badrinarayan, Adv. For ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ischarging service tax liability on these various services under the category of Business Auxiliary Services (BAS) with effect from 01/07/2003. The department accepted this classification. However, the department was of the view that for the period prior to 01/07/2003, the said activities undertaken by the appellant merits classification under Management Consultancy Services and accordingly a show-cause notice dated 11/10/2006 was issued demanding service tax under the category of Management Consultancy Service . The said notice was adjudicated by the impugned order. 2.3 The learned Counsel further submits that subsequent to 01/07/2003, the department has not disputed classification of the services rendered by them. If that be so, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ification under Business Auxiliary Service and not as Management Consultancy Service . Therefore, he pleads for allowing the appeal by setting aside the impugned order. 3. The learned Additional Commissioner (AR) appearing for the Revenue reiterates the findings of the adjudicating authority. It is his contention that the various support services rendered by the appellant would come under the category of technical assistance and therefore it should be construed that the appellant has rendered technical assistance to their clients. Since the Management Consultancy Service also includes technical assistance in addition to advice and consultancy, it is his submission that the services rendered merit classification under Management Con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ultants (supra) also confirm these views. As regards the reliance placed by the Revenue on HSBC Securities Capital Markets (I) Pvt. Ltd. case, it is seen that the appellant therein were rendering advisory services in the field of financial management. In addition to the advisory service, they also undertook some executory functions. It was in that context it was held that executory functions incidental to advisory services would also merit classification under Management Consultancy Service . However, these are not in facts obtaining in the present case. Thus, the facts of the HSBC Securities Capital Markets (I) Pvt. Ltd. case are different and distinguishable and hence, the ratio of the said decision cannot be applied. In sum, we are ..... X X X X Extracts X X X X X X X X Extracts X X X X
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