TMI Blog2015 (5) TMI 534X X X X Extracts X X X X X X X X Extracts X X X X ..... as an expansion of the definition and therefore any service provided in connection with the management or business is liable to tax. Management of business no doubt would start right from identification of a place to set up business and it cannot be said that management will start only after everything is done. Therefore when the appellant collects processing fee for various services which are required for setting up of industry, we can take a view that it amounts to rendering of the service of business consultancy. Nevertheless being a Government organization and further there can be two views as whether the service provided by the appellants is Management or Business Consultancy or not and therefore it may not be appropriate to invoke ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es, pamphlets, periodicals, digests, journals, project reports, profiles and magazines, organizing, sponsoring, associating and participating in trade fairs, exhibitions etc. On the ground that appellant is liable to pay service tax on the processing fee collected by them in providing services such as escorting the entrepreneurs to various places to identify locations available for setting up of industry, processing of their applications to various departments, assisting them in setting up industry which amount to provision of Management or Business Consultancy Services, demand for service tax of ₹ 2,58,40,805/- for the period from October 2006 to March 2012 has been confirmed. Besides demand with interest, penalties under various Sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nclusive portion coming thereafter can be considered as an expansion of the definition and therefore any service provided in connection with the management or business is liable to tax. Management of business no doubt would start right from identification of a place to set up business and it cannot be said that management will start only after everything is done. Therefore when the appellant collects processing fee for various services which are required for setting up of industry, we can take a view that it amounts to rendering of the service of business consultancy. Nevertheless being a Government organization and further there can be two views as whether the service provided by the appellants is Management or Business Consultancy or not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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