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TMI Blog2013 (9) TMI 514X X X X Extracts X X X X X X X X Extracts X X X X ..... ure of the services it was seen that applicant were rendering services to client in the nature of "Advice on macro political and economic input including national and Global economics and political situation for decision making and guidance needed for policy making - Service was in the nature of advice on national and international policies, social and political issues, promoter family interface and harmony and enabling identification of talent in India, especially in rural areas. Waiver of pre deposit – prima facie case is against the assessee - stay granted partly. - ST/S/180/11 , ST/261/2011 - Misc. Order Nos. 40564-40565/2013 - Dated:- 27-2-2013 - P K Das And Mathew John, JJ. For the Appellant : Shri R Shankara Narayanan, A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmissioner. He submits that on perusal of the nature of service as recorded in page 9 of the appeal would indicate that most of the services have been rendered under the category of "Management Consultant Services". He also drew attention of the Bench to Illustration of Notification No.59/98-ST dt. 16.10.1998 as amended by Notification No.15/2002-ST dt. 1.8.2002. 5. After hearing both sides and on perusal of the records, it is seen that Explanation was inserted in Notf.No.59/98-ST by amendment Notification No.15/02-ST dt.1.8.2002 which is reproduced below: "Explanation. - Nothing contained in this notification shall apply to the services provided by a practising chartered accountant, a practising company secretary or a practising cos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service is in the nature of advice on national and international policies, social and political issues, promoter family interface and harmony and enabling identification of talent in India, especially in rural areas. 6. The Ld. Advocate submits that services in respect of Gujarat Sidhee Cements, Dish net DSL Ltd., Express Publication etc. involving about Rs.7.5. crores are purely legal services. In this context, we find some force on this submission of learned counsel. But, we find prima facie that the services rendered to BGH Exim Ltd., Essel Group, TVS Motor Company Ltd. would come within the purview of "Management Consultant Services". The submission of learned advocate in the context of demands being hit by limitation would be looked ..... X X X X Extracts X X X X X X X X Extracts X X X X
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