2010 (1) TMI 360

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....Advocate, for the Appellant. Shri S.R. Meena, SDR, for the Respondent. [Order per : D.N. Panda, Member (J)]. - There is a Service tax demand of Rs. 59.07 lakhs under the category of Managing Consultancy service in respect of permission by assessee for use of trade mark by a foreign concern. Learned Counsel appearing on behalf of the Appellant submits that Dabur India Ltd. has agreed with the....

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....of Tribunal in Castrol Ltd. v. Commissioner of C.Ex, Raigad [2007 (8) S.T.R. 254 (Tri.-Mum.)] and Commissioner of Central Excise, Jalandhar v. GNA Sons [2009 (14) S.T.R. 467 (Tri.-Del.)]. 2. Learned DR supports the finding of the authority below reiterating the nature of the services provided by the appellant. 3. Heard both sides and perused the records. Bare perusal of the definition of Man....