2017 (2) TMI 65

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.... Shri Raghavan Ramabhadran, Advocate for the Appellant Shri Jude Joseph AC (AR) for the Respondent ORDER Per D.N. Panda Appellant s grievance is that even to bring a bundle of services under a service having essential character thereof, such essentiality requires critical examination under law. The essential character of service should also satisfy the condition of law. If the depart....

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.... above condition of law without any examination of the material facts borne by any of the agreements. Therefore, the show cause notice without having any foundation should not bring the appellant into the fold of law under the garb of management consultancy service provider under section 65A(2)(b) of the Finance Act, 1994. 3. Appellant categorically says that it was engaged in operation and mai....

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.... for adjudication. 7. When the provision of section 65A of the Finance Act, 1994 is looked into, it deals with the cluster of services to be compressed under one taxing entry having characteristics of that entry to attract all services of the cluster into its fold. For appreciation of the provision of law, the said section at the relevant point of time reads as under:- "Section 65A. Cl....

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....r the sub-clause which occurs first among the sub-clauses which equally merit consideration." [Emphasis supplied]. 8. Sub-clause (b) under sub-section (1) of section 65A provides classification of cluster of services under a specific taxing entry which gives the essential character of the services. Such an exercise was not carried out by the adjudicating authority and also there is no ....