2014 (1) TMI 1253

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....il, Adv. For the Respondent : Mr. 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 th....

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.... 1.6.2000. In this situation it cannot be said 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 co....

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....y person who is engaged in providing any service, either 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 fr....