9911796707
TMI Blog2015 (10) TMI 456X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant in regards to jurisdiction is valid - Service rendered, as described by the Appellant, is so sketchy that by the said description it is impossible to classify the said service and Revenue made no effort to state any reason how the same gets covered under Management Consultant Service - Impugned demand cannot be sustained and appeal is allowed – Decided in favour of the Appellant. - Appeal No. ST/434/2007-CU(DB) - - - Dated:- 31-7-2015 - G Raghuram, President And R K Singh, Member (T) For the Appellant : Mr Bipin Garg, Adv For the Respondent : Rajiv Tandon, DR ORDER Per R K Singh Appeal has been filed against Order-in-Appeal dated 28.03.2007 in terms of which service tax demand of ₹ 18 lakhs for the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6 (SC)] to support the proposition that for invoking the longer period of 5 years, the assessee must be guilty of withholding information deliberately with intent to evade payment of service tax. (iii) The service rendered did not fall under the category of Management Consultancy Service in-as-much-as business promotion may fall under Business Auxiliary Service (BAS) (which became taxable in July, 2003) and customer care may fall under Commercial Training or Coaching Service which became taxable in July, 2003 and Energy Consultancy was related to saving of energy by the customers of the service recipient which could be covered under Consulting Engineers Service which was became taxable from 2006. 3 We have considered the contenti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ithin the scope of Management Consultant Service. On the face of it, the scope of the service rendered would not get covered within the scope of service rendered in connection with the management of the organisation of the service recipient nor did it amount to advice, consultancy or technical assistance relating to conceptualising devising development, modification, rectification, or upgradation of any working system of the organisation of the service recipient. Indeed on the face of it and also as argued by the appellant, business promotion and customer care may fall under BAS; similarly, Business Support Services may fall under the scope of support service for business or commerce, customer's education program could as a remote possi ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
