9911796707
TMI Blog2015 (1) TMI 549X X X X Extracts X X X X X X X X Extracts X X X X ..... on who is engaged in providing any service, either directly or indirectly, in connection with the management of any organisation or business in any manner and includes any person who renders any advice, consultancy or technical assistance, in relation to financial management, human resources management, marketing management, production management, logistics management, procurement and management of information technology resources or other similar areas of management". No services are provided by the appellant in connection with the management of M/s. Centak Chemicals Ltd. They are not rendering any advice or consultancy to M/s. Centak Chemicals Ltd. The very nomenclature of the service "management consultancy" indicates that it has noth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entak Chemicals Ltd. 3. Heard both sides. 4. The Ld. Counsel for the appellant has taken us through the details of the Agreement indicating that specific amount is charged for provision of each of these facilities. He stated that the provision of facilities is nowhere covered by the term Management Consultancy' and there is no client to principal relationship between the two entities. He relied on case laws namely Batliboi Consultant Pvt. Ltd. 2006 (1) S.T.R. 229 (Commr. Appl.) and Mani Precision Pvt. Ltd. 2006 (1) S.T.R. 230 (Commr. Appl.). He also relied on CESTAT judgment in the case ofMahindra Mahindra Contech Ltd. 2014 (35) STR 634 (Tri. Mumbai) which held that deputation of staff on payment basis is not a service classifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eimburse the proportionate cost to CEL, as agreed and mentioned herein below: Nature of Services Amount of reimbursement per month for Financial year 1999-2000 Operational Services Rs.1,92,000/- Personnel Services Rs.8,000/- Secretarial Services Rs.18,000/- Total ₹ 2,18,000/- We find from the clauses of the Agreement that reimbursement is being made by M/s. Centak Chemicals for use of the facilities provided by the appellant. The income received from M/s. Centak Chemicals is reflected in the balance sheet of Century Enka. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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