9911796707
TMI Blog2008 (5) TMI 78X X X X Extracts X X X X X X X X Extracts X X X X ..... consultancy or technical assistance – hence these services cannot be treated as Management Consultancy Services, but have to be read as Business Auxiliary Services, which admittedly became liable to duty only w.e.f. 1-7-2003 - E/2423/2004 - A/1102/2008-WZB/AHD - Dated:- 27-5-2008 - Ms. Archana Wadhwa, Member (J) and Shri B.S.V. Murthy, Member (T) Shri Sameer Chitkara, SDR, for the Appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the manufacturers to make the purchase at fair and competitive prices. 6. To provide current market trends like demand, supply, prices etc. of all cement brands in Gujarat. 7. To provide feedback from customers about marketing, delivery schedules, quality of bags, quality of other services provided by the company regularly. 8. To advise such measures, as appropriate an edge over competit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iness Auxiliary Service as appearing in Section 65(19) of the Finance Act, 1994 has held that from the nature of work awarded to the assessee, the services provided by them fall within the meaning and category of evaluation of prospective customers, processing of purchase orders, customer management, information and tracking of delivery schedules, accounting and processing of transactions, operati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvices that are covered under this category viz, evaluation of prospective customers, processing of purchase orders, customer management, information and tracking of delivery schedules, accounting and processing of transactions, operational assistance for marketing, formulation of customer service and pricing policies, managing distribution and logistics. The services provided in relation to getti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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