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TMI Blog2009 (4) TMI 775X X X X Extracts X X X X X X X X Extracts X X X X ..... ant. ORDER This appeal has been filed by M/s. Shantala Marketing Services, Shimoga (hereinafter referred to as the appellant) against the Order-In-Original No. ST-11/08-09 dated 20-6-2008 passed by the Assistant Commissioner of Central Excise, Malenadu Division Hassan. Brief facts of the case : 2. The appellant was carrying out the liaison work between M/s. Shantala Spherocast Private Limited ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsultant Service. The liaison work cannot be classified under the above category as they had not rendered any services in the nature of advice or consultancy. They had produced the certificate given by M/s. Shantala Spherocast Private Limited mentioning the nature of service rendered by the appellant, but the adjudicating authority overlooked the certificate. They had referred some case laws and r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rification of purchase orders etc. to their customers. In the case of Commissioner of Service Tax, Faridabad v. Goetze (India) Ltd. - 2008 (11) S.T.R. (629), the Tribunal held as follows : "Para 5 - We find that there is no dispute regarding activities undertaken by the respondents. The respondents are doing certain functions like purchase orders, calling tenders, issuing appointment orders, main ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d Narayan Prasad Nopany as reported in 2008 (11) S.T.R. 353 (Tri-Ahmd.).
7. Therefore as per my above findings I hold that the service provided by the appellant does not merits classification under the category of Management Consultant Service. Accordingly I pass the following order.
ORDER
I set aside the Order-in-Original passed by the Assistant Commissioner and allow the appeal. X X X X Extracts X X X X X X X X Extracts X X X X
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