TMI Blog2014 (10) TMI 82X X X X Extracts X X X X X X X X Extracts X X X X ..... ng Management Consultancy Services to the applicant and raised invoices for the services rendered and service tax was paid on those services by the applicant unit and service was rendered to other units also. Hence on this issue, the applicant is failed to make prima facie case for waiver of entire amount of tax. - stay granted partly. - E/305/2012 - MISC. ORDER No. 41035/2014 - Dated:- 5-6-2014 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 377; 8,03,701/- Management Consultancy Service (January 2008 to March 2000) ₹ 12,27,760/- Total ₹ 42,45,840/- 4. The Ld. Advocate on behalf of the applicant submits that in their own case, the Tribunal for the earlier period, by miscellaneous Order No. 40287/2013 dated 01.02.13 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icants own case observed as under:- 5.1 Considered the arguments from both sides. Prima facie, the helicopter is an asset in the balance sheet of the appellant company. Maintaining such assets in good condition is part of the business of the appellant. The company would have invested in the helicopter because it was needed for their business activity and it also saves the precious time of its ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sit for the Management Consultancy Services. 8. In the earlier case, there was no evidence to show that the service was rendered to some other company. In the present case, on perusal of the impugned order, we find that the applicant availed credit on Management Consultancy Services based on the fact that Shri Sankar, Group Chairman of the Company was providing Management Consultancy Services t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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