2015 (5) TMI 534

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....lant : Mr Pradyumna G H, Adv For the Respondent : Mr R Gurunathan, AR ORDER Per: B S V Murthy: The issue involved in this case is whether the appellant, a Government of Karnataka undertaking/Organization is liable to pay service tax on the processing fee (according to them) collected by them is liable to service tax under 'Management or Business Consultancy Services' or not. Th....

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.... digests, journals, project reports, profiles and magazines, organizing, sponsoring, associating and participating in trade fairs, exhibitions etc. On the ground that appellant is liable to pay service tax on the processing fee collected by them in providing services such as escorting the entrepreneurs to various places to identify locations available for setting up of industry, processing of thei....

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....nal decision. 3. The definition of 'Management or Business Consultancy Service' is as under: As per the provisions of Section 65(105)(r) of the Act, "taxable service in relation to 'Management or Business Consultancy Service' means any service provided or to be provided to any person by a management or business consultant in connection with the management of any organization ....

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....tax. Management of business no doubt would start right from identification of a place to set up business and it cannot be said that management will start only after everything is done. Therefore when the appellant collects processing fee for various services which are required for setting up of industry, we can take a view that it amounts to rendering of the service of business consultancy. Nevert....