2009 (3) TMI 99

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..... e relating to conceptualizing, devising, development, modification, rectification or upgradation of any working system of any organization” – held that impugned activities can be considered only as that of “supplier of manpower” which was taxable only from 16-6-2005 – held that activities of the appellants do not fall under the category of “management consultant” - ST/483/2007 & ST/451/2008 - ST .....

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..... nnel deputed to the group company. The original authority held that, the activities of the appellant in deputing/providing personnel, as above, would come under the category of "management consultant" and confirmed demand of Service Tax and imposed penalties. The Commissioner (Appeals) has upheld the order of the original authority. 4. Learned advocate submits that the activities undertaken by .....

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..... ng services in procurement of raw materials, undertaking certain job work and permitting use of certain facilities, were held to be outside the purview of "management consultancy service" 5. Learned SDR submits that the definition of the term "management consultant" is an inclusive one and the main part of the definition covers, any service provided directly or indirectly in connection with th .....

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..... any advice, consultancy technical assistance, relating to conceptualizing, devising, development, modification, rectification or upgradation of any working system of any organization" 6.2 From a careful reading of the above definition, it is seen that, the "management consultant" is "one who is engaged in providing service...... relating to conceptualizing, devising, development, modification, .....

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..... ervices Engineers P. Ltd. v. CCE, Meerut (supra). The case of Parasmal Bam v. CCE, Indore (supra), relied upon by learned DR, decides an issue that, there is no particular qualification prescribed for a "management consultant" and, therefore, the same is not directly relevant to the present case. 7. In view of the above, we agree with the submissions of the learned advocate for the appellant .....

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