Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Articles Highlights TMI Notes SMS News Newsletters Calendar Imp. Links Database Experts Contact us More....
Extracts
Home List
← Previous Next →

M/s Basti Sugar Mills Ltd. Versus Commissioner of Central Excise, Allahabad

2015 (10) TMI 456 - CESTAT NEW DELHI

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 Commissionerate, New Delhi and not with Allahabad Central E .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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 the ground that the appellant did not pay se .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

rt 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 therefore Allahabad Central Excise Commissionerate h .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ormation 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 related to saving of energy by the customers of the .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

d 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 indirectly, in connection with the management of any .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

sioner (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 or technical assistance relating to conceptual .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

what is new what is new
  ↓     bird's eye view     ↓  


|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version