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TMI Blog2011 (7) TMI 802X X X X Extracts X X X X X X X X Extracts X X X X ..... involve any change or improvement in the existing system of management organisations and do not get covered by scope of the term ‘Management Consultant’ - Decided in favor of the assessee - ST/60/2004 - 782/2011 - Dated:- 8-7-2011 - Ms. Jyoti Balasundaram, Dr. Chittaranjan Satapathy, JJ. REPRESENTED BY : Shri Parmod Kumar, SDR, for the Appellant. Shri R. Raghavan, Advocate, for the Res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Development facilities available with IOCL as it works both at Manali, Chennai and Khopoli, Maharashtra especially in chemical and polyester technology. D. Render assistance and liaison with Government Department at New Delhi and Chennai on matters relating to fiscal policies, imports, exports, fulfilment of export obligations, execution of legal undertakings with the Government, prepare al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imposed penalty under Section 78 and two penalties under the provisions of Section 76 of the Finance Act, 1994, which were set aside by the Commissioner (Appeals); hence this appeal by the Revenue. 3. We have carefully considered the rival submissions and perused the agreement entered into between the assessees and the Futura Polymers Ltd. We find that the services rendered cannot be treated as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Companies, and other statutory authorities, carrying out local statutory requirements and other registrations under various laws and statutes such as registration under Service Tax, Custom, Central Excise Act, Export-Import Policy etc. These services do not involve any change or improvement in the management of an organisation and does not require any specialised knowledge of a Management Consult ..... X X X X Extracts X X X X X X X X Extracts X X X X
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