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TMI Blog2019 (2) TMI 1402X X X X Extracts X X X X X X X X Extracts X X X X ..... e. S. No. Appeal No. Amount (Rs.) Period of Dispute OIA No. & Date OIO No. & Date 1. ST/300/2012 52,23,070/- Oct. 2007 - March 2009 2010 429-430/ S.Tax/D-II/11 & 30.11.2011 52-57/2010-R 22.01.2010 2. ST/301/2012 2,43,528/- April 2009 - Sept. 2009 294-295/2010-R 16.05.2010 3. ST/52174/2015 55,49,497/- Jan. 2010 - March 2011 17/ST/DLH/20&25.03.2015 346-354/2013-R 17.12.2013 2. The appellant is an Indian subsidiary of Anglo American Services, UK which is a part of the Anglo-American Plc. Group, a global leader in mining and natural resources. The appellant is providing services to its parent company in UK by exploring the possibilities of setting up joint ventures, subsidiaries and/or collaboration arrangements in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... * Jubiliant Enpro (P) Ltd. vs. CCE, Noida - 2015 (38) S.T.R. 625 (Tri. - Del.) He further submits that services provided by the appellant are used by its parent company outside India thus same will qualify as export of service. In support of its argument he has relied on following decisions. * Verizon Communication India Pvt. Ltd. vs. Assistant Commissioner, Service Tax, Delhi - III - 2017 - TIOL - 1863 - HC - DEL - ST * Microsoft Corporation (India) Private Limited vs. CCE, Delhi - III - 2017 - VIL - 1048 - CESTAT - CHD - ST * Paul Merchants Limited vs. CCE - 2013 (29) S.T.R. 257 (Tri. - Del.) * Ind Synergy Limited vs. CCE, CUS and ST, Nagpur - 2018 - TIOL - 1145 - CESTAT - MUM. * SBI Cards and payment Services Pvt. Ltd. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent, logistics management, procurement and management of information technology resources or other similar areas of management ; (emphasis supplied) 10. From the above definition it is clear that any service provided by management or business consultant in connection with management of any organization in any manner will be covered under management consultant service. 11. Clause 1 of agreement dated 01/07/2007 executed by appellant with its parent company provides for scope of service as under : I. Scope of work 1.1 AASPIL shall render the following services to AA services (U.K.) 1.1.1 Obtain and provide information to AA Services/AA Group on upcoming projects/potential collaborations of interest to AA Group in India and towards this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e decisions about the business opportunities in India. Further the perusal of the reports forwarded by appellant to its parent company shows that in such reports appellant explicitly presents its views and provides advice to the parent company (service receiver) in form of comments market upon the various information shared via the respective reports. Since services in question are related to business management the said services are clearly covered under the definition of 'management and business consultant service'. 14. The other issue is whether services provided by appellant qualifies as export or not? Perusal of the impugned order shows that Commissioner (Appeals) has not given in any finding on this aspect. As per provisions of Expor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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