2014 (6) TMI 274

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..... conclusion - In absence of any finding, contrary to the claim of the appellant, it cannot be brought to charge of providing Management Consultancy Services - Decided in favour of assessee. - ST/237/2008 - Final Order No. ST/651/2011-Cus(DB) - Dated:- 21-12-2011 - Shri D.N. Panda, Member (J) and Mathew John, Member (T) Shri S.C. Karma, Advocate, for the Appellant. Shri R.K. Verma, SDR, .....

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..... ating authority. 3. Heard both sides and perused the record. 4. We have gone through the meaning of the term Management Consultancy extracted at page 8 of appeal folder which makes clear to understand that providing of enlisted service is object of the definition clause in the law. None of the authorities have looked into basic ingredients of law to come to their conclusion. 5. In absen .....

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