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TMI Blog2014 (6) TMI 136X X X X Extracts X X X X X X X X Extracts X X X X ..... consultant. - Decided against the assessee. Respondents had not taken the registration with the Service Tax department during the said period and therefore, no returns or documents were filed. There was no reason for the respondents not to take the registration. Facts were suppressed from the department. In view of these facts, we find that the conditions stipulated under the proviso to Sec. 73(1) of the Finance Act, 1994 are fulfilled and we therefore hold that the extended period of limitation has been correctly invoked. In view of the said position, penalty under Sec.78 is imposable. We, accordingly, imposed penalty under Section 78, equal to the duty amount. Penalty under Sec.76 as per the provisions existing at that point of time would be leviable. Similarly, penalty under Sec.77 would also be leviable - Decided in favor of Revenue. X X X X Extracts X X X X X X X X Extracts X X X X ..... he contract; ii) Co-ordination on various issues involved in setting up WOS in USA iii) Co-ordination on various issues on P & G project evaluation and options for funding; iv) Support on media release of result and getting press coverage; v) Co-ordination and support on drafting of Chairman's statement, Directors Report, Management report and issues relating to AGM; vi) Support on media release of result and getting press covered co-ordination on various issues involved in acquisition of additional Equity shares of Beri Essel. And vii) Co-ordination on various issues involved in getting additional working capital loan of Rs.7 cr. From SBI. III. Pan India Infravest Network Pvt. Ltd.: i) Co-ordinating for fund requirement with Standard Chartered Bank for Term, load and other UC facilities to the tune of Rs.68 Crore; ii) Liaise and co-ordinating on Capital Structuring and fund management from time to time; iii) Ensuring compliance and Advising on Central Sales Tax & State Sales Tax matters from time to time iv) Ensuring compliance and Advising on Cash Management System and Negotiation with Standard Chartered Bank for finalizing their CMS product and advising ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be considered as management consultancy services:- 1. Basti Sugar Mills Co. Ltd. - 2007 (7) STR 431 (Tri-Del.) 2. Basti Sugar Mills Co. Ltd. - 2012 (25) STR J154 (S.C) 3. Futura Polysteres Ltd. - 2011 (24) STR 751 (Tri-Chen) 4. Bharti Televentures Ltd. 2013 (30) STR 148 (Tri-Del) 5. Sundaram Finance Ltd. - 2007 (7) STR 55 (Tri-Chen.) 6. BSR & CO - 2013(30) STR 242 (Tri-Del) 7. Ernst & Young Pvt. Ltd. 2012 (27) STR 462 (Tri-Del) 8. Glaxo Smithkline Pharmaceuticals Ltd. 2006 (3) STR 711 (Tri-Mum) 9. Circular No. 1/1/01 ST- Sec.37B) dated 27th June 2001 10. Statutory Definition of Public Relation Services and Leal Services 11. United Telecom Ltd.- 2011 (23) STR 571 (Tri-Bang) 12. Brindavan Beverages (P) Ltd. - 2007 (213) ELT 487 (S.C.) 13. Shyam Enterprises - 2011 (23) STR 29 (Tri-Del.) 14. Hindustan Ferodo Ltd. - 1997 (89) ELT 16 (S.C.) 15. Sharma Chemical Work 2003 (154) ELT 328 (S.C.) 5. The Ld. Commissioner (A.R.) on the other hand stated that definition of 'management consultancy services' is not limited to providing advice and consultancy but to any service either directly or indirectly in connection with the management of any organization. It ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt extends the scope of the definition to any person who renders any advice, consultancy or technical assistance relating to conceptualizing, devising, development, modification, rectification or up-gradation of any working system of any organization. Keeping in view the limited information made available by the appellant, in our view, number of activities would get covered in the first part of the definition. We also note that the activities being undertaken by them include advice and consultancy also. In certain cases they are doing executory function also but such executory functions are connected with the advisory functions and are not related to routine or operational functions. We, therefore, are of the view that the services provided by the respondents would be covered within the scope of "Management Consultancy Services". 8. We have gone through various case laws submitted by the respondents and find that the facts in those cases are distinguishable from the present situation and are therefore, not applicable. In the case of Basti Sugar Mills (supra), the assessee had taken over the management of another sugar mill and was running the other sugar mill on day today basis. I ..... X X X X Extracts X X X X X X X X Extracts X X X X
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