2015 (1) TMI 770

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.... M. Rammohan Rao, DC(AR) JUDGEMENT Per Pradip Kumar Das: The applicant operating a hotel in the name of Asiana Hotels. They entered into agreement dated 09.11.2007 with M/s. Asiana Hotel Management (Lauban) Inc., Malaysia as Manager to advice, assist, manage and operate the Hotel. The applicant paid the amount in foreign exchange to M/s. Asiana Hotel Management (Lauban) Inc., Malaysia for rende....

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....2011-12 under the category of 'Management or Business Consultancy Service' and 'Business Auxiliary Service'. 2. The learned Counsel for the applicant submits that M/s. Asiana Hotel Management (Lauban) Inc., Malaysia and the applicant are running this hotel under a joint venture system. They are not rendering any service to the applicant in the nature of 'advice' or 'consultancy'. He drew the atte....

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....bmits that the Tribunal in the case of Basti Sugar Mills Co. Ltd. Vs Commissioner reported in 2007 (7) S.T.R.431 (Tri.-Del) held that there is a great difference between 'Manage' and 'Management Consultancy'. This decision was upheld by the Supreme Court in the case of Commissioner Vs Basti Sugar Mills Co. Ltd. reported in 2012 (25) S.T.R.J154 (S.C.) 4. After considering the submissions of both s....