2017 (10) TMI 1189

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..... ORDER Per: Dr. D. M. Misra This is an appeal filed against OIA No.72/2008(Ahd-III)/CE/KCG/Commr(A). dated 11.08.2008 passed by the Commissioner (Appeals) of Central Excise, Ahmedabad- III. 2. Briefly stated the facts of the case are that on the basis of scrutiny of Balance Sheets for the financial year 2001-2002 to 2003-2004, it was alleged that the appellant had rendered 'Management Consultan .....

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..... produced from the Contract Area and a monthly report of all expenses including capital expenses incurred. It is his contention that M/s Niko Resources instead of carrying out the said job of preparation of statistical reports, entrusted it to the appellant against consideration. It is his contention that preparation of statistical report which was the responsibility of M/s Niko Resources, under th .....

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..... could not prepare the statistical reports, against payment of monthly charges, assigned the job to the appellant for preparation of such reports. The meaning of 'Management Consultant' as defined under the Finance Act, 1994 at the relevant time reads as follows:- 'Management Consultant' means any person who is engaged in providing any service, either directly or indirectly, in connection with the .....

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