9911796707
TMI Blog2014 (12) TMI 499X X X X Extracts X X X X X X X X Extracts X X X X ..... t Consultancy Services'. During the scrutiny of the ST-3 returns filed by the appellant for the 1998-99 to 2001-02 and comparing the same with the balance sheets for the same period, it was noticed that the appellant had collected "fees payable for various executives who have been deputed to look after the various assignments given by them" and these fees received were not declared in the ST-3 returns and informed to the department. Accordingly, a notice dated 2-6-2003 demanding service tax of Rs. 93,74,403/- along with interest thereon and also proposing penalties were issued by the department on the consideration received aggregating to Rs. 18,74,88,082/- during the period 16-10-1998 to 31-1-2002. The appellant submitted that the activity ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imilar situations, in support of his arguments : (i) Daurala Organics v. Commissioner of Central Excise, Meerut - 2009 (14) S.T.R. 620; (ii) Glaxo Smithkline Pharmaceuticals Ltd. v. Commissioner of Central Excise, Mumbai-IV - 2005 (188) E.L.T. 171 = 2006 (3) S.T.R. 711 (Tribunal); (iii) Sterlite Optical Technologies Ltd. v. Commissioner of Central Excise, Vapi - 2009 (13) S.T.R. 582; (iv) Carborandum Universal Ltd. v. Commissioner of Central Excise, Chennai - 2010 (18) S.T.R. 473. 4. The learned Additional Commissioner (AR) appearing for the Revenue, on the other hand, contends that the appellant had rendered 'Management Consultancy Services' to their group co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om the group companies and demand was raised by the department proposing to levy Service Tax under the category of Management Consultant. This Tribunal, after considering the definition of 'Management Consultant' held as follows : "6.2 From a careful reading of the above definition, it is seen that, the "management consultant" is "one who is engaged in providing service ......... relating to conceptualizing, devising, development, modification, rectification or upgradation of any working system of any organization". In the present case, the appellants have made available officials and staff (some of them skilled) and they were, admittedly, engaged in conducting day-to-day activities in the group company to which they were deputed. Lea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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