2015 (10) TMI 456

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..../- received from M/s. ABB Alstom Power India Ltd. as consultancy income. The Commissioner (Appeals) observed that the said amount was received from M/s. ABB Alstom Power India Ltd. against providing "Management Consultant Service" although the appellant had contended that the scope of work mentioned in the contract with M/s. ABB Alstom Power India Ltd. was as "Business Promotion and Support Services, Customer Care, Product Launching, Customer Education Program and Energy Consultancy". 2. The appellant has contended that (i) the agreement for providing the service was entered into between M/s. ABB Alstom Power India Ltd. and the head office of M/s. Basti Sugar Mills located at New Delhi. The services were rendered at New Delhi and amount of....

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.... Delhi. Thus, there is force in this contention of the appellant that Central Excise, Allahabad had no jurisdiction over the headquarters of the appellant. In addition, we do not find any analysis in the lower authorities' orders as to how the service rendered falls under the scope of Management Consultancy Service. "Management Consultant", is defined in section 65 (65) of the Finance Act ,1994 which is reproduced below:- "Management Consultant means any person who is engaged in providing any service, either directly or indirectly, in connection with the management of any organisation in any manner and includes any person who renders any advice, consultancy or technical assistance, relating to conceptualizing, devising, development, m....