2006 (8) TMI 532

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..... t ORDER M/s. National Productivity Council, Chandigarh is in appeal against the finding that they were rendering 'Management Consultancy Service', during the period October 1998 to August 2001 and, therefore, they are liable to Service Tax,- in regard to the charges collected by them. The accompanying stay application seeks waiver of requirement for pre-deposit of tax demanded along with penalty .....

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..... te to improvement of process technology, economical use of power and fuel, utilizing scientific principals of energy conservation and application of technical knowledge in improving and standardizing process and product quality (ISO-9000 Certification). All services provided by the noticee during the period August 1998 to July 2001 are in general technical in nature. Thus it is evident that the se .....

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..... he appellant was a Management Consultancy Service. 7. The definition of Management Consultancy Service is, of course, in very broad terms. But that does not mean that any and every advise would be a Management Consultancy Service. Apparently, the appellant organization is not a Management Consultancy organization. Its expert staff are mostly engineers. The service rendered also is in the are .....

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