2013 (11) TMI 551

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....) For the Respondent : Shri Kevin Shah, CA. PER : P R Chandrasekharan The Revenue is in appeal against Order-in-Appeal No. CEX/AKD/134/APL/NSK/05 dated 14/09/2005 passed by Commissioner of Central Excise (Appeals), Nashik. 2. Vide the impugned order, the lower appellate authority came to the conclusion that the recipient, M/s. Sahney Kirkwood Pvt. Ltd., Nashik (SKL in short) was not re....

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....cation, rectification or upgradation of any working system of any organization". Since the definition includes the phrases "directly or indirectly" and in "any manner" they are very broad in nature and scope and therefore, the service rendered by the assessee comes under the category of "management consultant". Accordingly it is submitted that the lower appellate authority has wrongly concluded th....

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....(SKL in short) agreed to provide sufficient space to install the machinery imported by M/s. SCPL in their premises and also render managerial, technical, administrative and clerical support for undertaking SCPL's production of Micanite. For rendering the service, M/s. SCPL agreed to pay to SKL, a sum of Rs. 50,000/- every month. The Revenue's contention is that the services rendered comes under th....