2018 (2) TMI 831

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....arious organizations on behalf of the main consultants, with whom the appellant had entered into the agreement for providing such service. During the course of verification of the records, it was observed by Anti Evasion Branch of Commissionerate that the appellant had provided Management Consultancy services but did not pay the service tax on account of providing such service. Accordingly, show cause proceedings were initiated against the appellant, which culminated into adjudication order dated 27.04.2012, wherein service tax demand of Rs. 26,78,407/- was confirmed against the appellant and penalties were imposed under Section 77 and 78 of the Finance Act, 1994. On appeal, the ld. Commissioner (Appeals) has upheld the adjudged demand conf....

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....service in relation to - (i) Promotion or marketing or sale of goods produced or provided by or belonging to the client; or (ii) Promotion or marketing of service provided by the client; or " (iii) Any customer care service provided on behalf of the client; or (iv) Procurement of goods or services, which are inputs for the client; or [Explanation- For the removal of doubts, it is hereby declared that for the purposes of this sub-clause, "inputs" means all goods or services intended for use by the client;] (v) Production or processing of goods for, or on behalf of, the client;] (vi) Provision of service on behalf of the client; or (vii) A service incidental or auxiliary to any activity specified in subclauses (i....