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TMI Blog2013 (11) TMI 551X X X X Extracts X X X X X X X X Extracts X X X X ..... Shah, CA. PER : P R Chandrasekharan The Revenue is in appeal against Order-in-Appeal No. CEX/AKD/134/APL/NSK/05 dated 14/09/2005 passed by Commissioner of Central Excise (Appeals), Nashik. 2. Vide the impugned order, the lower appellate authority came to the conclusion that the recipient, M/s. Sahney Kirkwood Pvt. Ltd., Nashik (SKL in short) was not rendering any "Management Consultancy Servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... working system of any organization". Since the definition includes the phrases "directly or indirectly" and in "any manner" they are very broad in nature and scope and therefore, the service rendered by the assessee comes under the category of "management consultant". Accordingly it is submitted that the lower appellate authority has wrongly concluded that the service rendered does not attract ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... install the machinery imported by M/s. SCPL in their premises and also render managerial, technical, administrative and clerical support for undertaking SCPL's production of Micanite. For rendering the service, M/s. SCPL agreed to pay to SKL, a sum of Rs. 50,000/- every month. The Revenue's contention is that the services rendered comes under the category of "management Consultancy Service". From ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d Basti Sugar Mills Co. Ltd. Vs. CCE, Allahabad- 2007 (7) STR 431 (Tri-Del) wherein it was held that management consultancy and such management services which are executor in nature would merit classification under "Business Auxiliary Services". Therefore, we do not find any infirmity in the order. Accordingly, we dismiss the appeal filed by the Revenue as devoid of merits.
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