2014 (1) TMI 1198

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....il Choudhary, Member (J) Ms. Padmavati Patil, Advocate, for the Appellant. Shri V.C. Khole, Dy. Commissioner (AR), for the Respondent. ORDER The appeal and stay application are directed against the Order-in-Appeal No. P-I/MMD/135/ 2012/1440, dated 5-7-2012 passed by the Commissioner of Central Excise (Appeals), Pune-I. 2. The appellant M/s. Bosch Chassis Systems India Ltd. had ....

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....ervice Tax of Rs. 6,18,587/- under the category of Management & Consultancy Services under Section 73 of the Finance Act, 1994 along with interest thereon under Section 75 and proposing penalties under Sections 76, 77 and 78 of the Act. The notice was adjudicated vide order dated 4-1-2012 by the jurisdictional Additional Commissioner, who confirmed the demands and also imposed penalties. The appel....

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....ings of the lower authorities and relies on the Circular No. 115/9/2009-S.T., dated 31-7-2009 issued by the C.B.E. & C. In the said Circular in para 2(ii), it has been clarified as under :- "(ii) The Managing Director/Directors (Whole-time or Independent) being part of Board of Directors perform management function and they do not perform consultancy or advisory function. The definition of....

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....e issue lies in a narrow compass, after dispensing with the requirement of pre-deposit, we take up the appeal itself for consideration and disposal. 5.1 From the records of the case, it is seen that the MD of the appellant company also performed the job of MD of M/s. Brembo Brakes India Ltd. for which he was compensated. If at all, any advisory activity was undertaken by the said person, t....