9911796707
TMI Blog2019 (2) TMI 1402X X X X Extracts X X X X X X X X Extracts X X X X ..... t in connection with management of any organization in any manner will be covered under management consultant service. From the scope of services, it is clear that appellant provides information on upcoming projects or potential collaborations of interest to its parent company. Appellant provides the updates and information about the government policies, economic scenario, political climate and industry analysis in India to its parent company. Appellant also provides information about vendors and other procurement related services. Appellant also provides services in relation to recruitment of employees. The said services are used by the parent company to explore the business opportunities in India. The said services provided by appellant a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1.2011 52-57/2010-R 22.01.2010 2. ST/301/2012 2,43,528/- April 2009 - Sept. 2009 294-295/2010-R 16.05.2010 3. ST/52174/2015 55,49,497/- Jan. 2010 - March 2011 17/ST/DLH/20&25.03.2015 346-354/2013-R 17.12.2013 2. The appellant is an Indian subsidiary of Anglo American Services, UK which is a part of the Anglo-American Plc. Group, a global leader in mining and natural resources. The appellant is providing services to its parent company in UK by exploring the possibilities of setting up joint ventures, subsidiaries and/or collaboration arrangements in its areas of operation in India and understand the industry dynamics in India. The appellant is primarily engaged in collating information from different sources, analyzing the same ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndia thus same will qualify as export of service. In support of its argument he has relied on following decisions. * Verizon Communication India Pvt. Ltd. vs. Assistant Commissioner, Service Tax, Delhi - III - 2017 - TIOL - 1863 - HC - DEL - ST * Microsoft Corporation (India) Private Limited vs. CCE, Delhi - III - 2017 - VIL - 1048 - CESTAT - CHD - ST * Paul Merchants Limited vs. CCE - 2013 (29) S.T.R. 257 (Tri. - Del.) * Ind Synergy Limited vs. CCE, CUS and ST, Nagpur - 2018 - TIOL - 1145 - CESTAT - MUM. * SBI Cards and payment Services Pvt. Ltd. vs. CST, Delhi - 2017 - VIL - 999 - CESTAT - DEL - ST * M/s N.R. Management Consultants India (P) Ltd. vs. CST, New Delhi - 2017 - VIL - 1026 - CESTAT - DEL. 5. Shri G.R. Singh, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is clear that any service provided by management or business consultant in connection with management of any organization in any manner will be covered under management consultant service. 11. Clause 1 of agreement dated 01/07/2007 executed by appellant with its parent company provides for scope of service as under : I. Scope of work 1.1 AASPIL shall render the following services to AA services (U.K.) 1.1.1 Obtain and provide information to AA Services/AA Group on upcoming projects/potential collaborations of interest to AA Group in India and towards this disseminate any information regarding AA Group as may be required by Indian Corporates, entrepreneurs, Government officials, regulatory bodies, NGOs, etc. 1.1.2 Provide updates on Go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... presents its views and provides advice to the parent company (service receiver) in form of comments market upon the various information shared via the respective reports. Since services in question are related to business management the said services are clearly covered under the definition of 'management and business consultant service'. 14. The other issue is whether services provided by appellant qualifies as export or not? Perusal of the impugned order shows that Commissioner (Appeals) has not given in any finding on this aspect. As per provisions of Export of Service Rules, 2005 to qualify as export following three conditions to be satisfied : i) service recipient should be located outside India, ii)service should be provided from Ind ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
