2014 (1) TMI 613

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..... Respondent: Mr. Ganesh Haavanur, A.R. ORDER Per: P.G. Chacko; This application filed by the appellant seeks waiver of predeposit and stay of recovery in respect of the adjudged dues including an amount of Rs. 99,81,669/- demanded towards service tax and education cesses under the Head Management or Business Consultancy Service for the period from May 2006 to September 2009. After perusal of th .....

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..... from the foreign firm in relation to financial management, such services would fit in the definition of Management or Business Consultant under Section 65(105) of the Finance Act. The learned counsel for the appellant and the learned Addl. Commissioner (A.R.) have argued their respective cases. The learned counsel has also pointed out that this Bench granted waiver and stay in a similar case of So .....

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..... ellant. There seems to be a clear distinction between the advice/consultancy covered by legal services and the advice/consultancy/technical assistance covered by management or business consultancy services. Going by the records produced by the appellant, we have found force in the submissions of the learned counsel. We also note that the above definition was considered by this Bench in the case of .....

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