TMI Blog2007 (2) TMI 654X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER [Order per : Jyoti Balasundaram, Vice-President] . - Revenue is aggrieved by the order of the Commissioner of Central Excise (Appeals) dropping service tax demand raised on the respondents herein for the period 16-10-1998 to 31-3-1999 on the ground that the demand raised in the show cause notice dated 17-9-2001 is barred by limitation. 2. We have heard both sides. We find that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ial advisor are management consultancy for the purpose of liability to service tax. The High Court also directed the department not to act until the decision of the Board. The CBEC vide its Circular F. No. 177/2/01/CX-4 dated 27-6-2001 (Section 37B Order No. 1/1/01-S.T.) clarified that advisory services rendered in merger and acquisition transaction are also includable under taxable service render ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... liability to service tax and that therefore, not paying service tax during the period in dispute amounts to suppression of the fact that they were management consultant with an intention to evade payment of duty so as to make available to the department, the extended period of limitation. In this view of the matter, we agree with the finding of the Commissioner (Appeals) that in the present case, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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