2013 (2) TMI 106

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..... f their competitors - Cultivation of contacts with the Associate Companies - Assistance with respect to the exchange of technical, economical and other information between BOSCH and its licensees - Attending to the personnel of BOSCH delegated to India and to other visitors - Entering into contract with new applicants for licenses - Observation and surveillance of markets - Revenue argued that adj .....

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..... mand of service tax of Rs.6,32,904/- under Section 73(a) of the Finance Act, 1994 and imposed on them penalties under various provisions of the Act. That demand of service tax was based on a finding to the effect that the respondent had worked as Management Consultant/Market Research Agency as defined under Section 65 of the Finance Act, 1994 and provided taxable services to their parent-company .....

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..... ould constitute services of Management Consultant/Market Research Agency. These functions are listed below: a. Observation of business activities of the Associate. Companies and licenses of BOSCH in India, as well as those of their competitors. b. Cultivation of contacts with the Associate Companies. c. Assistance with respect to the exchange of technical, economical and other in .....

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