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TMI Blog2012 (12) TMI 906X X X X Extracts X X X X X X X X Extracts X X X X ..... ay service tax on "liaison charges" received by them from their clients. Revenue was of the view that the liaison work done by the appellant was service within the meaning of "Management Consultancy Service" made taxable under section 65(105)(r). "Management Consultancy" was defined under section 65(65) of Finance Act, 1994. These provisions read as under. "Section 65(65) "Management Consultant" means any person who is engaged in providing any service either directly or indirectly in connection with the management of any organization in any manner and includes any person who renders any advice, consultancy or technical assistance relating to conceptualizing, devising, development, rectification or upgradation of any working system of any o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on that any management has to do many activities in managing an organization. Every work got done by the management cannot be considered as "management consultancy". His argument is that only if an agency is hired for improving the management functions and only if the activity is in the nature of advice or consultancy, the activity can be classified under the taxable entry for "Management Consultancy". Every work that is sought to be executed through another person cannot be considered as "Management Consultancy". The counsel submits that in the instant case, the work done by the appellant included meeting prospective agencies and also interacting with government agencies to ensure that the agreements are concluded as per law in force and g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... atter by written submission dated 29.08.2012. In the written submission there is no legal argument to be considered but there is only a grievance that more fine to study the decisions quoted by appellant was not granted. We do not find any merit in the submission for the reason already recorded. 6. We have considered argument on both sides. We note that the inclusive portion of a definition cannot restrict the meaning of the "means part" of the definition which defines the general meaning. However, the every name of the service indicates that the entry is meant to cover only consultancy service or advisory service and not all activities got done by management through others. This is the core of reasoning that is coming out in the various d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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