Management Consultancy Service levy fails where deputed employees alone do not satisfy the statutory definition.

Management Consultancy Service cannot be levied unless the statutory ingredients of that taxable service are established on the facts. Mere deputation of employees from a parent company to the appellant, without findings showing the elements required by the definition, was held insufficient to constitute the service. On that basis, the levy was not sustainable and the appellant was not liable to be charged under Management Consultancy Service.

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Issues: Whether the appellant could be charged with providing Management Consultancy Service in the absence of findings establishing the statutory ingredients of the definition.

Analysis: The relevant definition of Management Consultancy Service was examined, and it was found that the authorities below had not considered the basic ingredients necessary to attract the levy. In the absence of any finding contrary to the appellant's case, the mere deputation of employees of the parent company to work in the appellant company did not establish provision of the taxable service.

Conclusion: The appellant was not liable to be charged with Management Consultancy Service, and the appeal was allowed.

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