2009 (7) TMI 196

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....for the Respondent. [Order]. - After dispensing with the condition of pre-deposit of service tax of Rs. 71,529/- and penalty of identical amount I proceed to decide the appeal itself in as much as the issue is covered by the Larger Bench decision of the Tribunal in the case of ABB Ltd. & Others v. CCE & Service Tax, Bangalore reported in 2009 (15) S.T.R. 23 (Tribunal - LB) = 2009 (92) RLT 665 (....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Larger Bench of the Tribunal in the above referred judgment has held that the definition uses the expression as "activities relating to business "and as such outward transportation of goods from place of removal has been held to be input service. By adopting the same criteria, management consultant service for logistic activities for removal of the goods would get covered by the definition of inpu....