2013 (9) TMI 710

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.... into an agreement dated 19.1.1999 with M/s Burroughs Welcome India Ltd. Both the companies had decided to merge with each other and prior to such merger, they decided to integrate and jointly carry out several day-to-day functions. The details of such functions are specified in Clause (1) of the Agreement, which relates to commercial, marketing, corporate personnel, MRP II, quality assurance, training, direct taxation, corporate communications, field support cell, legal, distribution, information technology, corporate relations, medical services, market research, technical, corporate finance etc. Clause (2) of the Agreement provided for joint use of above mentioned functions by both parties and the activity cost incurred by the either of t....

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.... 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 classifying the same under the 'Management Consultancy Services' would not arise at all. He also pleads that since show-cause notice has been issued for the earlier period, the department cannot invoke the extended period of time for the subsequent period and, therefore, the demand for the period beyond the normal period of limitation is barred by time. Accordingly, he pleads for allowing the appeal. 4. The learned Addl. Commissioner (AR) appearing for the Revenue points out that in the order passed b....