2004 (6) TMI 621

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..... ORDER This is an appeal filed by M/s. Batliboi Consultants (P) Limited, against Order-in-Original No. 139/2004, dated 20-2-2004 passed by the Assistant Commissioner of Central Excise, Service Tax Division, Bangalore. The facts of the case are as follows : 2. The appellants are engaged in the activity of rendering "Management Consultancy Services" and are registered with the Service tax auth .....

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..... TC. Hence Service tax of ₹ 66,500/- was demanded. Penalty under Section 76 was also imposed. The appellants strongly challenge the findings of the adjudicating authority. The appellants submit that the principles of natural justice have been violated as no personal hearing was given. Moreover, the appellants contend that they only deputed their staff to work in M/s. ITC Limited under their s .....

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..... appellants have registered themselves in the category of Management Consultants, one may presume that the amount received from M/s. ITC relates to the services of Management Consultancy but the adjudicating authority cannot decide issues on the basis of assumptions and presumptions. In my view, deputing staff to work in another organisation under their control would not amount to Management Consu .....

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