TMI Blog2008 (3) TMI 211X X X X Extracts X X X X X X X X Extracts X X X X ..... cution of work and not relating to rendering consultancy/advice is not prima facie, acceptable - applicants have not made out a case for full waiver of Service Tax demanded - ST/722 and 711/2007 - ST/116 and 117/2008-(PB), - Dated:- 14-3-2008 - Justice S.N. Jha, President and Shri M. Veeraiyan, Member (T) Shri AR. Madhav Rao, Advocate, for the Appellant. Shri R.C. Sankhala, DR, for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xiliary Service' in respect of certain other services rendered by them relating to the period from 1-7-2003 to 30-9-2005. 4. In respect of the other applicant, M/s. Empro Oil (P) Ltd., the Commissioner has confirmed a demand of about Rs. 64 lacs holding that they have rendered services as 'Management Consultant' relating to the period from February, 2004 to August, 2005. 5. Learned advocat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g been brought under the service tax net w.e.f. 1-7-2006, for the earlier period, demand of tax under the head 'Management Consultancy Services' is not sustainable. He also submitted that the services having been rendered by them to a foreign based supplier, the same were in the nature of export of services, and hence the same shall be exempted from Service Tax under the 'Export of Services Rules' ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... milar submissions. 6. Learned SDR draws our attention that the applicants have been from the initial days treating the agreement only as 'consultancy agreement'. He also relied upon the Board's Circular No. 1/1/2001-S.T. dated 27-6-2001 in the form of Section 37-B order, wherein in the context of merger and acquisition, the scope of taxable services has been clarified after taking into account ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hin twelve weeks from today and M/s. Empro Oil (P) Ltd. shall deposit a sum of Rs. 20 lacs (rupees twenty lacs only) within twelve weeks from today. Subject to the deposit of the amounts, as above, we waive the requirement of pre-deposit of the balance amount of Service Tax and the penalties imposed on the applicants. 9. Let the case be listed for reporting compliance on 16-6-2008. (Dictate ..... X X X X Extracts X X X X X X X X Extracts X X X X
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