9911796707
TMI Blog2014 (1) TMI 96X X X X Extracts X X X X X X X X Extracts X X X X ..... d immediately and during the intervening period the appellant also provided necessary for Management of the Commercial Division - appellant had collected the service tax and has been paid also. As the appellant had undertaken the activity in respect of Management of the Commercial division which was transferred to M/s Futura Polymers Ltd - appellant had received commission of 1% in respect of sale ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nagement Consultancy Services the contention of the appellant is that the appellant had not provided any Management Consultancy Services. Rather the appellant only supplied manpower. Hence the demand is not sustainable. 5. Revenue relies upon the finding of the Commissioner (Appeals). 6. We find that the appellant entered into contract with M/s.Futura Polymers Ltd to transfer their Commercial ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ill meet the ends of justice. Therefore appellants are liable to penalty equal to the demand confirmed. 10. In respect of demand of Rs.7,68,266 which is confirmed on account of Business Auxiliary Service, the contention of the appellant is that the appellant had only procured materials from M/s Futura Polymers Ltd for their client and the appellant had received service charges. The demand is for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e client; or (iii) any customer care service provided on behalf of the client' or (iv) procurement of goods or services, which are inputs for the client; or production of goods on behalf of the client; or (vi) provision of service on behalf of the client; or (vii) a service incidental or auxiliary to any activity specified in sub-clause (i) to (vi) above. Hence the demand is sustainable. 12. We ..... X X X X Extracts X X X X X X X X Extracts X X X X
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