2004 (6) TMI 621

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..... inal 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 authorities under Section 69 of the Finance Act, 1994. They file NIL half yearly return in form ST-3 .....

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..... . 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 supervision and did not render any service in the category of Management Consultancy. 3. I have .....

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..... t 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 Consultancy. In view of my above observations, the Order-in-Original deserves to be set aside. ORDER .....

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