TMI Blog2018 (1) TMI 1057X X X X Extracts X X X X X X X X Extracts X X X X ..... indirectly keep the organization within the ambit of legal promotion work for their further business. This by itself will not make the consultancy or advisor in tax matters management consultant - appeal allowed - decided in favor of appellant. - Appeal No. ST/241/2009 - Final Order No. 40165 / 2018 - Dated:- 22-1-2018 - Ms. Sulekha Beevi C.S., Member (Judicial) And Shri B. Ravichandran, Member (Technical) Shri Ramesh Sharma, Consultant for the Appellant Shri A. Cletus, Addl. Commissioner (AC) for the Respondent ORDER Per B. Ravichandran The appellant is aggrieved by the order dated 18.12.2008 of Commissioner of Service Tax, Chennai. The appellants are engaged in various consultancy services and were registered wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts in various tax matter with reference to specific levy of Income Tax, Service Tax, Sales Tax etc., they are not paying service tax on these considerations as these activities are not management consultancy activities. These are more in the nature of tax compliance advice of specific tax laws. These legal services are advisory in nature and cannot be considered as management consultancy service. He relied on certain case laws in support of his submission. 3. The ld. AR opposes the appeal and submitted that the definition of management consultant is wide enough to cover all such advises which are either directly or indirectly, in connection with management of any organization in any manner. Advising on tax relating matters are also with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of legal promotion work for their further business. This by itself will not make the consultancy or advisor in tax matters management consultant. 7. In this connection, we refer to the decision of the Tribunal in the case of Ernst Young Pvt. Ltd. Vs. Commissioner of Service Tax, New Delhi 2012 (27) STR 461 (Tri. Del.). The Tribunal examining a similar dispute observed as follows:- 14. We have considered arguments on both the sides. We find that the decisions of the Tribunal in the case of Futura Polyesters Ltd. (supra) quoted above is clearly to the effect that most of the impugned activities could not fall under the definition of Management Consultancy Service. We are of the view that though compliance with laws is part of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
