In the matter of M/s Castrol India Ltd. Vs. Commissioner of Central Excise, Raigad reported in 2007 -TMI - 1519 - CESTAT, MUMBAI, honorable tribunal has held that,

"The services rendered by the UK Company to the Indian Company can by no stretch of imagination be considered as falling within the definition of "Management Consultant' as set out above. The contention of the ld. SDR that since the agreement dated 29-3-1993 refers to request of the Indian Company to the UK Company to impart benefits of specialized technology and technical services and know-how in the UK to enable it to blend, produce and market Castrol products and since marketing will fall within the definition of working system of an organization, service tax has rightly been confirmed under heading 'Management Consultant", is not tenable as we do not find any force in the above submission that know-how for marketing the products is in relation to the working system of the organization."

Management consultancy classification excludes technology or marketing know how transfers when not tied to an organization's working system. Whether transfer of technology or know how falls within the scope of Management Consultancy for service tax is addressed: services described as imparting specialized technology, technical services and marketing know how do not constitute Management Consultancy where the assistance does not have a direct nexus to the recipient's internal working systems; marketing know how alone is not treated as advisory on organizational working systems.