9911796707
TMI Blog2008 (9) TMI 23X X X X Extracts X X X X X X X X Extracts X X X X ..... R. Mullick, Advocate for the Appellant Mr. L.B. Yadav, Departmental Representative (DR) for the Respondent ORDER [Order per M. Veeraiyan Member (Technical)] - This is an appeal against the order of the Commissioner No. 247/CE/MRT.I/2005 dated 06.12.2005. 2. Heard both sides. 3. The relevant facts, in brief, are as under:- (a) The appellants are engaged in the manufacture of oil field equipme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. Learned Advocate for the appellant submits that the appellant and M/s Varco Sara (India) Pvt. Limited being sister concerns with some common Directors, the management expertise is equally sharable and available to both the companies. The bills and vouchers based on which service tax was confirmed relate to prorata salary of the employees of the appellant company who have done work f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lating to the period April 1999 to March 2002 has been demanded and confirmed. The facts narrated in the show cause notice are substantially the same as in the previous show cause notice dated 16.09.98. Under these circumstances, the Department is not entitled to invoke the extended period of time limit. 4.1 Learned DR submits that the appellant has not filed the service tax returns a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in addition to undertaking job work. The activities are in the nature of providing some employees undertaking certain job work, procuring raw materials, sharing certain common facilities and sharing the expenses, etc. procurement of raw material. All these activities, in our considered opinion, will not amount to rendering management consultant service. Therefore, we hold that t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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