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TMI Blog2018 (2) TMI 831X X X X Extracts X X X X X X X X Extracts X X X X ..... ay Jain, AR for the respondent. ORDER Per: S.K. Mohanty This appeal is directed against the impugned order dated 15.11.2012 passed by the Commissioner (Appeals), Service Tax, New Delhi. 2. The brief facts of the case are that during the disputed period, the appellants had provided certain services to various organizations on behalf of the main consultants, with whom the appellant had entered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arious main consultants, the assigned tasks were to provide service to various organizations located within the country. Thus, he submits that since on behalf of the main consultant the appellant had provided service to third parties, the service so provided should fall under the category of "Business Auxiliary Service" and cannot taxed under "Management Consultancy Service". Thus, he submits that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvices as defined under Finance Act, 1994 are extracted herein below:- 6.1 Section 65(19) of the Act defines "Business Auxiliary Service" means any service in relation to - (i) Promotion or marketing or sale of goods produced or provided by or belonging to the client; or (ii) Promotion or marketing of service provided by the client; or " (iii) Any customer care service provided on behalf of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t include any information technology service and any activity that amounts to "manufacture" within the meaning of clause (f) of section 2 of the Central Excise Act, 1944 (1 of 1944). 6.2 Section 65(19) of the Act defines "Management or business consultant' means any person who is engaged in providing any service, either directly or indirectly, in connection with the management of any organization ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , mostly Government Organizations), parties situated within the country or on behalf of the main consultant. The Department has also not countered the submission of the appellant. Thus, it is evident that the appellant has provided this service to the third parties on behalf of the main consultant. Accordingly, in our conserved view, the services provided by the appellant should merit classificati ..... X X X X Extracts X X X X X X X X Extracts X X X X
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