2018 (1) TMI 265

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....hri J.H. Motwani, for appellant-assessee Shri Dilip Shinde, Assistant Commissioner (AR), for Revenue ORDER Per: Dr. D.N. Panda While appellant assessee challenges taxing of service of business promotion provided by it to the service recipient and that is not taxable, under the taxing entry business auxiliary service, Revenue has stand for taxability. Appellant at this stage says that t....

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....ner and includes any person who renders any advice, consultancy or technical assistance, in relation to financial management, human resources management, marketing management, production management, logistics management, procurement and management of information technology resources or other similar areas of management." 5. Appellant assessee says that charges received by the appellant was towa....

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....to give rise to taxable event for the purpose of levy under Finance Act, 1994. Accordingly there shall be no levy on the land development charge under the category of business and management consultancy. 7. So far as the service provided by the appellant asessee in respect of promotion of business is concerned, that being undisputed by the appellant controverting stand of Revenue, there shall b....