2014 (1) TMI 1253

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....D M Durando, Deputy Commissioner (AR) JUDGEMENT Per: S S Kang: 1. Heard both sides. 2. Appellant filed this application against the impugned order passed by the Commissioner (Appeals) whereby a demand of service tax of Rs.11,94,581/- and education cess Rs.7348/- is confirmed along with interest and penalties. The demand is confirmed on the ground that the appellant had provided Business Manage....

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....that the appellant had provided any technical assistance to M/s Naiknavare Associates. The appellant relies upon the decision of the Tribunal in Basti Sugar Mills Co Ltd vs CCE, Allahabad 2007 (7) STR 431 (Tri-Del). The contention is that the Revenue raised demand under Management Consultancy Services on Basti Sugar Mills and the Tribunal held that consultancy is advisory service and not the actua....

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....her directly or indirectly, in connection with the management of any organization in any manner and includes any person who renders any advice, consultancy, devising, development, modification, rectification or upgradation of any working system of any organization."    7. The above definition makes it clear that what is envisaged from a consultant is advisory service and not the actual ....