2002 (8) TMI 2

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..... appeal arises from rejection of refund claim of service tax paid. The appellants were subjected to service tax as Management Consultant. It is the contention of the ld. Counsel for the appellant that the appellant did not possess any professional qualification in the area of management and that he was engaged as a Consultant mainly because he had served as Managing Director of M/s. Kasyap Swee .....

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..... e any particular academic or professional qualification. In fact, the case may be opposite also. Years of experience in management, gives persons insights which an academic cannot gather. It is also seen from the assignment agreement para-2) that the appellant is to advice the company on matters relating to production, commercial, marketing, financial matters, etc. Ld. DR has also rightly contende .....

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