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TMI Blog2014 (8) TMI 227X X X X Extracts X X X X X X X X Extracts X X X X ..... cludes any service in connection with management of any organization, the scope of the definition gets restricted to services in relation to consultancy as is evident from the name given to the service and commercial understanding of the expression “Management or Business Consultancy.” In the case of services for complying with the laws of the country it has been specifically ruled in the case of Ernest and Young (2012 (7) TMI 667 - CESTAT, NEW DELHI ) that the service cannot be covered by definition at Section 65(65), because such services are executory in nature and not in the nature of consultancy or advice - Decided in favour of assessee. - ST/1650/2011 - Final Order No. ST/A/668/2012-Cus.(PB) - Dated:- 9-10-2012 - Ms. Archana Wad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l for the appellant submits that the definition of Management or Business Consultancy Service at Section 65(65) of Finance Act, 1994 will cover only services in the nature of a consultancy or advisory services and not every item of work got done by the management employing another agency. He further points out that this view that compliance related work will not be covered by Management Consultant s Service was advised by Director General of Service Tax vide letter No. V/DGST/21-26MC/9/99, dated 28-1-99 and further reiterated in letter F.No. 341/21/99-TRU, dated 20-8-99 issued by the TRU. Further the counsel points out that this matter came up for decision before the Tribunal in the case of M/s. Ernst Young Pvt. Ltd. v. CST, New Delhi i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... only services in the nature of providing consultancy or advices for improving the Management of a business entity only will be covered by the definition and not executory type of responsibilities of management got done through another agency. For example collection of bad debts is a responsibility of a Management. If somebody is engaged for collecting bad debts the person engaged cannot be considered to be providing Management or Business Consultancy Services. Though the definition at Section 65(65) includes any service in connection with management of any organization, the scope of the definition gets restricted to services in relation to consultancy as is evident from the name given to the service and commercial understanding of the expre ..... X X X X Extracts X X X X X X X X Extracts X X X X
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