2008 (6) TMI 40

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..... arding which sister concern make payments to the respondents - held that activities undertaken by the respondents are not covered under the definition of management consultancy service - ST/243/2006 - ST/103/2008-(PB), - Dated:- 6-6-2008 - S/Shri S.S. Kang, Vice-President and Rakesh Kumar, Member (T) Shri A. K. Madan, SDR, for the Appellant. Shri S. Vasudevan, Advocate, for the Respon .....

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..... nagement consultancy. 4. Contention of the respondents is that employees of the respondents are doing certain functions like inviting purchase orders, calling tenders, personal functions like maintaining leave records, maintaining books of account of sister concern regarding which sister concern contribute towards expenses. Learned Counsel relied upon the decision of the Tribunal in the case o .....

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..... records and maintaining books of account of sister concerns regarding which sister concerns make payments to the respondents. This issue is the subject matter of the earlier decision of the Tribunal and the Tribunal held that such services are not covered under the definition of management consultancy. In view of the above we find no merit in the appeal. The same is dismissed. (Dictated and pron .....

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