2013 (9) TMI 710

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....ddl. Commissioner (AR) Per: P R Chandrasekharan: The appeal is directed against Order-in-Appeal No. BR/16/M-IV/2005 dated 11.2.2005 passed by the Commissioner of Central Excise (Appeals), Mumbai. 2. The appellant M/s Glaxo Smithkline Pharmaceuticals Ltd. previously known as M/s. Glaxo India Ltd. entered into an agreement dated 19.1.1999 with M/s Burroughs Welcome India Ltd. Both the companies h....

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....ment was of the view that the appellant was rendering 'Management Consultancy Services' to M/s Burroughs Welcome India Ltd. and accordingly issued a show-cause notice demanding Service Tax of Rs.1,29,19,615/- during the period 1.1.2002 to 31.12.2002. The notice was adjudicated vide order dated 16.4.2004 and the demand was confirmed holding that the appellants were rendering 'Management Consultancy....

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....nt to M/s BWIL would not come under the category of 'Management Consultancy Services' and will be more appropriately classifiable under 'Business Auxiliary Services', which came into tax net from July, 2003 onwards. Accordingly, the demand was set aside and the appeal was allowed. In the present case also, the functions undertaken by the appellant are identical and, therefore, the question of clas....

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....in the clause (1) of the agreement. Therefore, the argument that the facts are identical and hence, the ratio of the Tribunal's decision for the previous period would apply cannot be accepted. Accordingly, he justifies the findings of the lower appellate authority and prays for upholding the impugned order. 5. We have carefully considered the rival submissions. 5.1 We have also perused the agree....