2011 (5) TMI 811

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....spondent. [Order per : D.N. Panda, Member (J)]. - None present for the appellants. The appeal being 3 years old we do not propose to add to the pendency for which we dispose the appeal on merit as hereinafter stated. 2. This appeal arises for confusion in interpretation of the term "Management Consultant" with the term "Banking & Financial services", Learned Commissioner (Appeals) ha....

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....the appellants carried out the activity of providing service of Consultancy of Fund Management including identification of the projects. The department's case has not come out in crystal clear terms as to what was the service provided. The appellate order has been passed mechanically without seeking any evidence to examine the nature of service provided. But the Fund Management agreement does not ....