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TMI Blog2008 (5) TMI 78X X X X Extracts X X X X X X X X Extracts X X X X ..... or the Respondent. [Order per: Archana Wadhwa, Member (J)]. - The dispute in the present appeal of the Revenue is as to whether services provided by the respondents fall within the ambit of Management Consultancy or Business Auxiliary Services. 2. After hearing both the sides, we find that the respondents have entered into a contract with M/s. Ambuja Cement for rendering the following services t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... consumers and to understand their preferences. 9. To give advice on selection of right supplier/manufacturer and the quality parameters of PP bags. 10. Raw materials cost and manufacturing cost of bags prevailing from time to time. 11. To facilitate material department to purchase the bags at fair and competitive prices. 12. To keep close co-ordination with production, distribution, marketing, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d pricing policies, managing distribution and logistics, rather than services relating to management of any organization in any manner or technical assistance relating to conceptualizing, devising, development, modification, rectification or up-gradation of any working system of any organization. Accordingly, he allowed the appeal. 4. Commissioner (Appeals) has also referred to Board's Circular F ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... chase order etc. would also be covered under service tax, as the law specifically provides for inclusion of such services as business auxiliary services." 5. Apart from the above, we note that the issue stands decided by the Tribunal's decision in the case of M/s. Telephone Cables Ltd. [2007 (7) S.T.R. 657 (Tri.-Del.)] and in the case of M/s. Galxo Smithkline Consumer Healthcare Ltd. [2007 (7) S. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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