9911796707
TMI Blog2013 (11) TMI 1687X X X X Extracts X X X X X X X X Extracts X X X X ..... he Respondent. ORDER [Order per : S.S. Kang, Vice-President]. - Heard both sides. 2. Appellant filed this appeal against Order-in-Appeal passed by Commissioner (Appeals). 3. Brief facts of the case are that a show cause notice was issued to the appellant raising a demand of service tax under Management Consultancy Service with interest. There was also a proposal for imposition o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e purview of service tax with effect from 1-5-2006 and the present demand is prior to this period. Appellant relies upon the terms and conditions of the agreement. The appellant also submitted that as the appellants were under bona fide belief that the appellant had not provided Management Consultancy Service, therefore the demand is time barred. 5. In the alternative, the appellant submits tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erms and conditions of the agreement dated 5-5-2001 between the appellant and M/s. Duphar Pharma. The clause 2 of the agreement is reproduced below : Duphar Interfran shall conduct/provide services on a need basis as per the directions overall guidance of Duphar Pharma and in line with the policies of Duphar Pharma for Duphar Pharma in the following areas : (a) Streamlining Distribution ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts, arranging bank and finance, rearranging human resources department, pay roll function and overall restructuring of general administration etc. The above mentioned terms of the agreement clearly show that the activities undertaken by the appellant is advisory in nature. The definition of the Management Consultancy Services includes any person who is engaged in providing any service, either dire ..... X X X X Extracts X X X X X X X X Extracts X X X X
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