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TMI Blog2009 (7) TMI 202X X X X Extracts X X X X X X X X Extracts X X X X ..... f Management Consultancy Services - Revenue’s grievance is that the respondent Federation gets some charges for providing consultancy to various Milk Unions. - The present case is of a nodal agency of the State of Madhya Pradesh which is contributing to the purpose of milk production in the State, regulating various activities of the Unions. The respondent is an organ of the State without being co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... R, for the Appellant. Shri Arun Mehrotra, C. A., for the Respondent. [Order per : D.N. Panda, Member (J)]. - Revenue being aggrieved by the order passed by the learned Commissioner holding that no service tax can be imposed on the charges recovered from the milk Union by the appellant Federation under the category of Management Consultancy Services, came in appeal to Tribunal. Revenue&# ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a Pradesh as a statutory obligation without acting as a commercial concern. Therefore, the first appellate order should not be disturbed. 3. Heard both the sides and perused the record. 4. We have noticed that the Commissioner (Appeals) in para 10 of the order has clearly brought out what is the role of the Respondent Federation. He has noticed that the respondent is a supervising functi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the State without being commercially engaged in providing Management Consultancy, assists the Milk Unions of the State. Record does not reveal that other than the guidance and instructions to the milk union of the State, this respondent has ever guided or issued instructions to any other agency in a commercial manner or as a commercial venture. When we notice that the activity carried out by th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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