9911796707
TMI Blog2013 (9) TMI 710X X X X Extracts X X X X X X X X Extracts X X X X ..... evidence led by the Revenue to show that the appellant gave consultancy to M/s BWIL in various field of management. In the absence of such any evidence, it has to be concluded that the agreement between the two parties are for executory services and not for any management consultancy services. - In view of the decision in GLAXO SMITHKLINE PHARMACEUTICALS LTD. Versus C. C. E., MUMBAI-IV [2004 (7) TMI 589 - CESTAT, MUMBAI], decided in favor of assessee. - ST/100/05 - A/664/13/CSTB/C-I - Dated:- 4-3-2013 - P R Chandrasekharan And Anil Choudhary, JJ. For the Appellant : Shri Naresh Thacker, Adv. For the Respondent : Shri V K Agarwal, Addl. Commissioner (AR) Per: P R Chandrasekharan: The appeal is directed against Order-in-Appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ltancy Services'. The adjudicating authority also confirmed interest on the proposed demand and penalties were imposed under Section 76, 77 and 78 of the Finance Act, 1994. The appellant preferred an appeal before the lower appellate authority on the ground that the issue has been decided in their favour by the Tribunal vide Order No. A/668/WZB/2004/C.II dated 20.8.2004 and prayed for allowing the appeal. The said plea of the appellant was rejected by the lower appellate authority and he confirmed the impugned demands. Hence, the appellant is before us. 3. The learned Counsel for the appellant submits that in an identical circumstances for the previous period from 16.10.1998 to 31.12.2000, this Tribunal has examined the matter and came to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er appellate authority and prays for upholding the impugned order. 5. We have carefully considered the rival submissions. 5.1 We have also perused the agreement dated 19.1.1999 between the appellant and M/s BWIL and from clause (1) of the agreement, it is evident that the appellant and M/s BWIL agreed to integrate and jointly carry out day-to-day functions in both the companies in various areas specifically mentioned in the said clause. It was also agreed that the functions would be used jointly and the activity cost incurred by either of the parties in agreement would be shared proportionately between the appellant and M/s BWIL. In other words, the terms and conditions of the agreement clearly show that the agreement was for rendering ..... X X X X Extracts X X X X X X X X Extracts X X X X
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