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TMI Blog2014 (5) TMI 463X X X X Extracts X X X X X X X X Extracts X X X X ..... in connection with the promotion and furtherance of its objects by the Appellant, the same would amount to rendering service to itself. Therefore, the Appellant can not be held to be a service provider and the Milk Unions service recipients. This finding was reconsidered by the Appellate Tribunal and the Appellate Tribunal has also affirmed the same mainly on the ground that the society is not conducting any commercial activities in the matter of consultancy service but only rendering consultancy service to various Milk Unions, i.e. the member societies which are functioning under its guidelines being Apex society and a nodal agency - Decided against Revenue. - CEA No. 02/2010 - - - Dated:- 19-3-2014 - Rajendra Menon And Vimla Jain, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is engaged for commercial activities, the fact remains that the respondent/ society is a Cooperative Society established by the M,P, Cooperative Societies Act and in the matter of consultancy being undertaken, it has been appointed as a nodal agency by the State Government the learned Commissioner for Appeals in his order Annexure-C dated 19-07-2007 after examining the matter in detailed has recorded the following findings : As has been discussed above in detail, the Appellant is playing a very crucial role in the proper running and management of the Milk Unions and is also providing legal and technical advice/assistance. Hence, all these activities will fall in the category of the Management Consultant's Service in terms of Sect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... if their role is limited to the compliance of such act or regulations and not governed by any contract with the advisee company, then such services will not be covered under the scope of Management Consultant . In the circumstances, no service tax can be imposed on the charges recovered from the Milk Unions (including the cattle feed factories under them) by the Appellant for the purposes of meeting its expenses in the form of 'Management Consultancy Expenses'. This finding was reconsidered by the Appellate Tribunal and the Appellate Tribunal has also affirmed the same mainly on the ground that the society is not conducting any commercial activities in the matter of consultancy service but only rendering consultancy service ..... X X X X Extracts X X X X X X X X Extracts X X X X
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