2014 (8) TMI 53

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... "Management or Business Consultancy Services". On a perusal of the records, we find the following facts which are not in dispute : (a)     Demand of Rs. 1.95 crores towards service tax and education cess is on the gross amount collected by the appellant from the Sikkim- Manipal University (SMU) as consideration for the services rendered to the university. (b)     Demand of Rs. 82 lakhs is on the gross amount collected by the appellant from the Manipal University/Manipal Academy of Higher Education as consideration for the services rendered to the academy which is a part of the university. (c)     Demand of approximately Rs. 20 lakhs is on the gross amount collected by the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sities and NASSCOM. It was also observed that the appellant, in their reply to the show-cause notice, admitted technical assistance having been given to the universities and NASSCOM. The learned Commissioner (A.R.) has reiterated these and other relevant findings recorded in the impugned order. Learned counsel for the appellant, who has spelt out the terms and conditions of the agreement, at the outset, has contested the finding recorded by the adjudicating authority to the effect that the appellant admitted having given technical assistance to the universities and NASSCOM. With reference to the definition of "Management and Business Consultant", the learned counsel submits that the activities undertaken by the appellant would not in any wa....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e, in relation to financial management, human resources management, marketing management, production management, logistics management, procurement and management of information technology resources or other similar areas of management" It is not in dispute that the appellant was conducting examinations for the two universities. It is not in dispute that both the universities are educational institutions imparting education to the students. The examinations for these students were conducted by the appellant with question papers set by the universities. The infrastructure, manpower etc. required for the conduct of examinations were provided by the appellant. In this activity, prima facie, no element of consultancy or technical assistance w....