9911796707
TMI Blog2019 (3) TMI 520X X X X Extracts X X X X X X X X Extracts X X X X ..... 20/2013-14 dated 13th January 2014 of Commissioner of Service Tax, Bangalore all of which are disposed of by this common order, admittedly, and indisputably, carries out activities in relation to the conduct of examinations by Sikkim Manipal University, Manipal Academy for Higher Education and the National Association of Software and Service Companies (NASSCOM) and for which, during the period from December 2007 to March 2012, had not been discharging tax liability under Finance Act, 1994 on the premise that 'business auxiliary service' provided in the field of education was, owing to notification no. 14/2004-ST dated 20th September 2004, exempt from such liability. The jurisdictional service tax authorities, by four show cause notices cove ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have not been carried by Revenue in appeal. The finality that is thereby rendered to the dispute invoking estoppel on the part of Revenue finds support in the decision of the Hon'ble Supreme Court in Marsons Fan Industries v. Commissioner of Central Excise [2008 (225) ELT 334 (SC)], in Commissioner of Central Excise v. Bigen Industries Ltd [2006 (197) ELT 305 (SC)], in Birla Corporation Ltd v. Commissioner of Central Excise [2005 (186) ELT 266 (SC)] and in Indian Oil Corporation Ltd v. Collector of Central Excise, Baroda [2006 (202) ELT 37 (SC)]. It is clear from these aforesaid decisions that consistency in ensuring uniform tax liability precludes differential treatment for different periods. 3. In the adjudication orders pertaining to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Tribunal in Rolls Royce Industries Power (I) Ltd v. Commissioner of Central Excise, Visakhapatnam [2006 (3) STR 292 (Tri-Del)], relied upon in Basti Sugar Mills Co Ltd v. Commissioner of Central Excise, Allahabad [2007 (7) STR 431 (Tri-Del)] that found the approval of Hon'ble Supreme Court, as well as that of the Tribunal in Nirulas Corner House Pvt Ltd v. Commissioner of Service Tax, New Delhi [2009 (14) STR 131 (Tri-Del)] have, after due examination of the description of the taxable service in section 65 (105) (r) of Finance Act, 1994 and of the intended provider of the service in section 65 (65) of Finance Act, 1994, held the service as taxable to the extent that it assists organization or business to efficiently discharge one of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 105) (r) [to any person], by a management or business consultant in connection with the management of any organisation or business, in any manner;] Section 65(65) "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 organisation or business in any manner and includes any person who renders any advice, consultancy or technical assistance, in relation to financial management, human resources management, marketing management, production management, logistics management, procurement and management of information technology resources or other similar areas of management;] 5.1. In the context of the claim of the appellant for e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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