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2015 (10) TMI 456 - CESTAT NEW DELHI

2015 (10) TMI 456 - CESTAT NEW DELHI - TMI - Management Consultant Service - Activities of business promotion and support, customer care, product launching, customer education program and energy consultancy - Appellant contends the scope of work to be considered as "Business Promotion and Support Services, Customer Care, Product Launching, Customer Education Program and Energy Consultancy" Appellant further holds jurisdiction to raise demand is with Central Excise or Service Tax Commissionerat .....

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and appeal is allowed Decided in favour of the Appellant. - Appeal No. ST/434/2007-CU(DB) - Dated:- 31-7-2015 - G Raghuram, President And R K Singh, Member (T) For the Appellant : Mr Bipin Garg, Adv For the Respondent : Rajiv Tandon, DR ORDER Per R K Singh Appeal has been filed against Order-in-Appeal dated 28.03.2007 in terms of which service tax demand of ₹ 18 lakhs for the period April, 1999 to March, 2000 was upheld along with interest and penalties. The impugned demand was upheld on .....

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td. was as "Business Promotion and Support Services, Customer Care, Product Launching, Customer Education Program and Energy Consultancy". 2. The appellant has contended that (i) the agreement for providing the service was entered into between M/s. ABB Alstom Power India Ltd. and the head office of M/s. Basti Sugar Mills located at New Delhi. The services were rendered at New Delhi and amount of commission was also paid by the service recipient to the appellant at New Delhi and therefo .....

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he assessee must be guilty of withholding information deliberately with intent to evade payment of service tax. (iii) The service rendered did not fall under the category of "Management Consultancy Service" in-as-much-as business promotion may fall under Business Auxiliary Service (BAS) (which became taxable in July, 2003) and customer care may fall under "Commercial Training or Coaching Service" which became taxable in July, 2003 and "Energy Consultancy" was relate .....

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e appellant that Central Excise, Allahabad had no jurisdiction over the headquarters of the appellant. In addition, we do not find any analysis in the lower authorities' orders as to how the service rendered falls under the scope of Management Consultancy Service. "Management Consultant", is defined in section 65 (65) of the Finance Act ,1994 which is reproduced below:- "Management Consultant means any person who is engaged in providing any service, either directly or indirect .....

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primary adjudicating authority or the Commissioner (Appeals) has not analysed as to how business promotion and support, customer care, product launching, customer education program and energy consultancy would fall within the scope of Management Consultant Service. On the face of it, the scope of the service rendered would not get covered within the scope of service rendered in connection with the management of the organisation of the service recipient nor did it amount to advice, consultancy o .....

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