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TMI Blog2014 (1) TMI 1253X X X X Extracts X X X X X X X X Extracts X X X X ..... operation of the factory and thus was performing the management function - where the agreement conferred operational autonomy and responsibility on the contracted party, the relationship is not one of consultancy - Following decision of Basti Sugar Mills Co Ltd vs CCE, Allahaba [2007 (4) TMI 25 - CESTAT,NEW DELHI] - Decided in favour of assessee. - Appeal No.ST/169/2007 - Final Order No. A/2114/2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e business of the appellant on irrevocable leave and licence basis as per the terms of agreement. Revenue is of the view that as per the agreement the appellant had provided Management Consultancy Services to M/s Naiknavare Associates by giving technical assistance and providing services of the employees are offered for running the business for consideration. The contention of the appellant is tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ness of the appellant was transferred to M/s Naiknavare Associates. The Tribunal in the case of M/s Basti Sugar Mills (supra) relied upon by the appellant after taking into consideration that operation of the factory was taken over by M/s Basti Sugar Mills. Therefore M/s Basti Sugar Mills are not providing any Business Management Service. The Tribunal held as under: "6. The definition of mana ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sor or a coach. That ocean exists in the present case also. We dealt with a similar case in Rolls Royce Industries Power (I) Ltd. (Supra) and held that where the agreement conferred operational autonomy and responsibility on the contracted party, the relationship is not one of consultancy. The ratio of that decision covers the present dispute also. There is no management consultancy in the facts o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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