2007 (2) TMI 654

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....a, S.D.R., for the Appellant. Shri Rohan Shah, Advocate, for the Respondent. ORDER [Order per : Jyoti Balasundaram, Vice-President]. - Revenue is aggrieved by the order of the Commissioner of Central Excise (Appeals) dropping service tax demand raised on the respondents herein for the period 16-10-1998 to 31-3-1999 on the ground that the demand raised in the show cause notice dated 17-9-2....

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....xcise & Customs should lay down parameters on the issue as to whether financial advisor are management consultancy for the purpose of liability to service tax. The High Court also directed the department not to act until the decision of the Board. The CBEC vide its Circular F. No. 177/2/01/CX-4 dated 27-6-2001 (Section 37B Order No. 1/1/01-S.T.) clarified that advisory services rendered in merger ....