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TMI Blog2011 (10) TMI 190X X X X Extracts X X X X X X X X Extracts X X X X ..... of Forest Management. The appellant runs classes for various degree and diploma courses and besides this, also organize short term courses in various subjects relating to Forest Management, Social Forestry, Water shed management, Environmental Management System etc. for which no degree or diploma is given. These short term classes are organized mainly out of grants received by the appellant from the Government for this purpose, though some amount is charged from the participant. The department was of the view that the activity of organizing short term courses on various topics relating to forestry management, environment, etc. is covered by the definition of 'management consultancy' and accordingly the same would attract service tax. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 03.01.2008 of the Additional Commissioner was reviewed by the Commissioner under section 84 of the Finance Act, 1994 and vide order in review dated 24.12.2009 the Commissioner" (a) Confirmed the demand of Rs. 1767129/- as additional service tax liability under section 73(1) of the Finance Act, 1994 alongwith interest; (b) Imposed penalty of Rs.200/- per day under Section 76 in respect of failure to pay the tax by due date; and (c) Imposed penalty of Rs. 1767129/- under section 78 ibid. 1.4. While Appeal No. ST/695 /2008 has been filed by the appellant against the order dated 18.07.2008 of the Commissioner of Central Excise (Appeals), the second appeal No. ST/106/2010 has been filed by the appellant against the Commissioner's orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the appellant's activity is covered by the definition of Management Consultancy Services as given in Section 65(65) read with Section 65 (105) (r) of the Finance Act, 1994. He, therefore, pleaded that there is no infirmity in the impugned orders. 3. We have carefully considered the submissions from both the sides and perused the records. The activity on which the service tax demand has been raised is organizing of short term courses for the persons of various organization on various topics relating to Forestry Management, Environment Management System Social Forestry, Water Resources Management, etc. According to the Department, this activity of the appellant is covered by the definition of Management Consultancy Service which attracts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d other organizations i.e. improving the skills and knowledge level of the persons of various organizations attending the courses and as such, there is no activity of the appellant, which can be called rendering advice, directly or indirectly, in connection with management of any organization. Just imparting training in certain areas to the Officers of certain organizations does not amount to rendering the service of Management Consultancy either directly or indirectly to that organization. We, therefore, hold that the activity of organizing of the short term courses, in this case, is not covered by the definition of 'Management Consultancy Service' and, hence, the impugned orders upholding the service tax demand and penalty are not sustain ..... X X X X Extracts X X X X X X X X Extracts X X X X
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