TMI Blog2018 (2) TMI 831X X X X Extracts X X X X X X X X Extracts X X X X ..... ice involves more than two persons in order to perform such service. In the case in hand, the appellant claimed that it had provided services to different parties, mostly Government Organizations, parties situated within the country or on behalf of the main consultant. The Department has also not countered the submission of the appellant. Thus, 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts, the assigned tasks were to provide service to various organizations located within the country. Thus, he submits that since on behalf 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 that since the appellant has provided the service to its main consultants, the services had to be classified und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uation 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 providing any service, either directly or indirectly, in connection with the management of any organization or business in any manner and includes any person who renders any advice, consultancy or technical assistance, in relation to financial management, human resources management, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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