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TMI Blog2017 (9) TMI 936X X X X Extracts X X X X X X X X Extracts X X X X ..... is absolutely clear that the services provided by the appellant do not fall under the category of management consultancy services. The services provided by the respondent do not fall under the category of Management Consultancy Services, accordingly the demand was rightly set aside - appeal dismissed - decided against Revenue. - ST/86759/13, ST/CO/91158/13 - A/89364/17/STB - Dated:- 30-8-2017 - Shri Ramesh Nair, Member (Judicial) And Shri Raju, Member (Technical) Shri B.Kumar Iyer, Supdt. (A.R.) for appellant Shri Julpesh Vora, C.A. for respondent ORDER Per : Ramesh Nair The fact of the case is that the respondent is rendering service of transportation and distribution, warehouse operations, logistics. Revenu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he management of the various clients therefore their services do not fall under the Management Consultancy Service. 4. We have carefully considered the submissions made by both the sides. We find that the Revenue has contended that the service of warehousing transportation logistic etc. provided by the respondent fall under the category of Management Consultancy Services. The Management Consultancy Services defined as under: any person who is engaged in providing any service, either directly or indirectly, in connection with the management of any organization in any manner and includes any person who renders any advice, consultancy or technical assistance, relating to conceptualizing, devising, development, modification, rectificati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sal of the appeal of the Appellant No.1.1 find that the said demand was confirmed by the lower authority mainly on the ground that:- the Appellant No.1 had themselves got registered with Service Tax and had charged/collected paid the Service tax under the said category of the months of May and June 2009. the fact of rendering defined taxable Management Consultancy services and payment of service tax thereon had not been disputed or questioned by Appellant No.1 throughout the adjudication proceedings; the services rendered by the Appellant No.1 during the material time correctly attracted Service tax under the main definition and inclusive definition of Management Consultancy services; and the financial-statements of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of the clients, carried out by following the procedures contained in the operations manual provided by each client and making suitable arrangement for transportation and that the services provided by them were in the nature of extending logistical support to its clients and executing the movement of goods (inward/outward) from the facility as per the client's instructions. 13. I find that that the Adjudicating Authority has observed in the impugned order that the Appellant No.1 have derived their income under the head; Revenue from transportation and distribution Revenue from warehouse operations, logistics/management charges and consultancy charges as per Schedule to financial statements for the year ending 31.3.2000 and 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of their client and the same could not be implied to be involved in contributing to improvement of the working system of their clients since they had followed the instructions from their clients. 14. I, therefore, find that the activities performed by the Appellants were in the nature of execution of work undertaken by them in accordance with the requirements of their clients and not of rendering any advice or give any consultancy or technical assistance, relating to conceptualizing, devising, development modification, certification or upgradation of any working system of any organization of their clients. To levy service tax under Management Consultancy Services the services have to conform to the activities within the purview of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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