2006 (8) TMI 532

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....it Jain, SDR, for the Respondent ORDER M/s. National Productivity Council, Chandigarh is in appeal against the finding that they were rendering 'Management Consultancy Service', during the period October 1998 to August 2001 and, therefore, they are liable to Service Tax,- in regard to the charges collected by them. The accompanying stay application seeks waiver of requirement for pre-deposit....

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....nce/scope of their services. These services relate to improvement of process technology, economical use of power and fuel, utilizing scientific principals of energy conservation and application of technical knowledge in improving and standardizing process and product quality (ISO-9000 Certification). All services provided by the noticee during the period August 1998 to July 2001 are in general tec....

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....s right in concluding that the service rendered by the appellant was a Management Consultancy Service. 7. The definition of Management Consultancy Service is, of course, in very broad terms. But that does not mean that any and every advise would be a Management Consultancy Service. Apparently, the appellant organization is not a Management Consultancy organization. Its expert staff are mos....