2009 (12) TMI 184

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....TTARANJAN SATAPATHY, TECHNICAL MEMBER R. Raghavan and M. Kannan for the Appellant. V.V. Hariharan for the Respondent. ORDER Dr. Chittaranjan Satapathy, Technical Member - These two appeals relate to two different periods - October, 1998 to March, 2000 and April, 2000 to September, 2001. The related show-cause notices have been issued on 9-5-2001 and 28-1-2002. The issue involved in bot....

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.... have contested the demands as the activity undertaken by the appellants does not amount to 'management consultancy service'. However, he states that the appellants are agreeable to pay the tax demanded but pray for waiver of the penalties imposed. He argues that the related contracts were executed well before the levy of service tax on 'management consultancy service' and the appellants were unde....

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....nced by the learned counsel that deputation of staff comes under 'manpower supply service' and not under 'management consultancy service' is acceptable. We also note that for such services the appellants are paying service tax under manpower supply service for the subsequent period after the same has been brought under tax net. Accordingly, we set aside the demands amounting to Rs. 7,23,254 and Rs....