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TMI Blog2018 (2) TMI 923X X X X Extracts X X X X X X X X Extracts X X X X ..... n with the management of the company, hence, would come under the scope of aforesaid definition of management consultant - on merit the levy of Service Tax on the services provided by the Appellant cannot be sustainable - ancillary issues not dealt with - appeal allowed - decided in favor of appellant. - ST/185/2008 - Final Order No. A/12734/2017-WZB/AHD - Dated:- 22-9-2017 - Dr. D.M. Misra, Me ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alty. On adjudication, the demand was confirmed with interest and penalty. Aggrieved by the said order, they filed appeal before the ld. Commissioner (Appeals), who inturn, rejected their appeal. Hence, the present appeal. 3. Ld. Advocate Shri S.J. Vyas for the appellant has submitted that the appellant, a Government of Gujarat undertaking, had entered into Joint operating agreement with M/s. N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 94. Thus services of preparation of statistical reports data on behalf of M/s. Niko Resources, Canada cannot be subjected to Service Tax. 4. Ld. AR for the Revenue reiterated the findings of the ld. Commissioner (Appeals). 5. We find that the appellant and M/s. Niko Resources, Canada had entered into a Joint Operation Agreement (JOA) for oil resources exploration and production. Under the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or upgradation of any working system of any organisation. 6. On a plain reading of the aforesaid definition, it is difficult to appreciate that preparation of statistical report by the appellant could be construed as providing any service in connection with the management of the company, hence, would come under the scope of aforesaid definition of management consultant. Since, on merit the lev ..... X X X X Extracts X X X X X X X X Extracts X X X X
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