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Gujarat State Petroleum Corpn. Ltd. Versus C.C.E. & S.T., Ahmedabad-III

2018 (2) TMI 923 - CESTAT AHMEDABAD

Management Consultant Service to the Joint venture company - non-payment of service tax - Held that: - it is difficult to appreciate that preparation of statistical report by the appellant could be construed as providing any service in connection wit .....

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appeal allowed - decided in favor of appellant. - ST/185/2008 - Final Order No. A/12734/2017-WZB/AHD - Dated:- 22-9-2017 - Dr. D.M. Misra, Member (J) and Shri Devender Singh, Member (T) Shri S.J. Vyas, Advocate, for the Appellant. Shri N. Satwani, A .....

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ted 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 Consultant Service to the Joint venture company and failed to pay S .....

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ieved by the said order, they filed appeal before the ld. Commissioner (Appeals), who inturn, rejected their appeal. Hence, the present appeal. 3. Ld. Advocate Shri S.J. Vyas for the appellant has submitted that the appellant, a Government of Gu .....

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roduced 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 app .....

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o the joint venture company, as per the definition of Management Consultancy Service prescribed under the Finance Act, 1994. Thus services of preparation of statistical reports data on behalf of M/s. Niko Resources, Canada cannot be subjected to Serv .....

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production. Under the said agreement, M/s. Niko Resources, was required to supply to the appellant weekly report on oil and gas produced and also a monthly report on various expenses. Since, M/s. Niko Resources could not prepare the statistical repo .....

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ns any person who is engaged in providing any service, either directly or indirectly, in connection with the management of any organisation in any manner and includes any person who renders any advice, consultancy or technical assistance, relating to .....

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