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2018 (2) TMI 923

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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R, for the Respondent. ORDER [Order per : D.M. Misra, Member (J).]. - This is an appeal filed against OIA No. 72/2008(Ahd-III)/CE/KCG/Commr(A), dated 11-8-2008 passed by the Commissioner (Appeals) of Central Excise, Ahmedabad-III. 2. Briefly sta .....

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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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ellant against consideration. It is his contention that preparation of statistical report which was the responsibility of M/s. Niko Resources, under the agreement, cannot be construed as provision of Management Consultancy Services by the Appellant t .....

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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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conceptualising, devising, development, modification, rectification or upgradation of any working system of any organisation. 6. On a plain reading of the aforesaid definition, it is difficult to appreciate that preparation of statistical repor .....

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