2014 (3) TMI 543

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..... terms of the agreement clearly show that the activities undertaken by the appellant is adviser in nature. The definition of the Management Consultancy Services includes any person who is engaged in providing any service, either directly or indirectly in any manner and also includes rendering any consultancy or technical assistance, relating to conceptualizing, devising, development, modification, .....

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..... djudicating authority after taking into consideration terms and conditions of the agreement confirmed a demand of service tax of Rs. 7,50,000/- with interest and also imposed penalties under Sections 75A, 76, 77 78 of the Finance Act, 1994. Appellant filed appeal against the adjudication order before the Commissioner (Appeals) and the Commissioner (Appeals) vide the impugned order dismissed the .....

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..... sustainable. 6. Revenue relies upon the terms and conditions of the agreement specifically clauses and 3 of the agreement in support of the impugned order. 7. We find that the demand is for Management Consultancy Service. For ready reference the provisions of Section 65 (53) of the Finance Act, 1994 are reproduced below: " Management Consultant' means any person who is engaged in providin .....

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..... (b) Arranging Banking and Finance Function; (c) Rearranging Purchasing of raw materials for Duphar Pharma and processing, transferring and the information technology to Duphar Pharma; (d) Rearranging Human Resources Department, payroll function and related compliance in the name of Duphar Pharma; (e) Formulating/arranging accounting and taxation related compliance; .....

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..... tly in any manner and also includes rendering any consultancy or technical assistance, relating to conceptualizing, devising, development, modification, rectification or upgradation of any working system of any organization. The clause 2 of the agreement clearly shows that he activities are advisory in nature and therefore there is no infirmity in the impugned order. Therefore, the appeal is dismi .....

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