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M/s. JPS Associates Pvt. Ltd. Versus CCE, Delhi-III

2018 (2) TMI 831 - CESTAT NEW DELHI

Validity of SCN - Classification of services - appellants had provided certain services to various organizations on behalf of the main consultants, with whom the appellant had entered into the agreement for providing such service - whether the services provided by the appellant should be classifiable under “Management Consultancy Service” or “Business Auxiliary Service? - Held that: - it transpires that in case of Management or Business Consultant, there must be involvement two persons in the co .....

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us, it is evident that the appellant has provided this service to the third parties on behalf of the main consultant - the services provided by the appellant should merit classification under “Business Auxiliary Service” - cannot taxed under “Management Consultancy Service” - Demand cannot sustain on the ground of wrong classification of the service - Appeal allowed - decided in favor of appellant. - Service Tax Appeal No.55685/2013-EX(DB) - A/58615/2017-CU[DB] - Dated:- 30-10-2017 - Mr. S.K .....

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tants, with whom the appellant had entered into the agreement for providing such service. During the course of verification of the records, it was observed by Anti Evasion Branch of Commissionerate that the appellant had provided Management Consultancy services but did not pay the service tax on account of providing such service. Accordingly, show cause proceedings were initiated against the appellant, which culminated into adjudication order dated 27.04.2012, wherein service tax demand of ͅ .....

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alf of the main consultant the appellant had provided service to third parties, the service so provided should fall under the category of Business Auxiliary Service and cannot taxed under Management Consultancy Service . Thus, he submits that the adjudged demand confirmed against the appellant is not sustainable on the ground of wrong classification of the service. 4. On the other hand, ld. DR appearing for the Revenue reiterated the findings recorded in the impugned order and further submits th .....

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both the categories of taxable services as defined under Finance Act, 1994 are extracted herein below:- 6.1 Section 65(19) of the Act defines Business Auxiliary Service means any service in relation to - (i) Promotion or marketing or sale of goods produced or provided by or belonging to the client; or (ii) Promotion or marketing of service provided by the client; or (iii) Any customer care service provided on behalf of the client; or (iv) Procurement of goods or services, which are inputs for t .....

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s and remittance, inventory management, evaluation or development of prospective customer or vendor, public relation services, management or supervision. And includes services as a commission agent, but does not include any information technology service and any activity that amounts to manufacture within the meaning of clause (f) of section 2 of the Central Excise Act, 1944 (1 of 1944). 6.2 Section 65(19) of the Act defines Management or business consultant means any person who is engaged in pr .....

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