2013 (12) TMI 1324

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..... of service tax. Mandate of this entry is that service provided by management or business consultant in connection with the management of any organisation or business in any manner shall be management consultancy. This taxing entry read with the enabling definition in Section 65(65) of Finance Act, 1994 requires a service provider necessarily to be a management consultant and its principal activity .....

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..... eversed such decision which was held in adjudication. 2. The appellant entered into an agreement with M/s. Tide Water Oil Co. (India) Ltd. (in short TWO) on 11-3-2002 permitting the later to manufacture certain products using its brand name. While granting such permission there was also marketing assistance provided and such an understanding earned licence fee of Rs. 5/- per litre to the appella .....

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..... agement consultancy service exist. The revisional authority proceeded under mere assumption that there was management consultancy service provided. Without the show cause notice bringing the allegation to provide scope for defence, revisional authority passed an order holding management consultancy service provided. His examination was done from the angle of intellectual property right service pro .....

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