2018 (2) TMI 923

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....ocate, for the Appellant. Shri N. Satwani, AR, for the Respondent. ORDER [Order per : D.M. Misra, Member (J).]. - This is an appeal filed against OIA No. 72/2008(Ahd-III)/CE/KCG/Commr(A), dated 11-8-2008 passed by the Commissioner (Appeals) of Central Excise, Ahmedabad-III. 2. Briefly stated the facts of the case are that on the basis of scrutiny of Balance Sheets for the financia....

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....the said agreement, inter alia, M/s. Niko Resources was required to submit a weekly report of all oil/gas produced from the Contract Area and a monthly report of all expenses including capital expenses incurred. It is his contention that M/s. Niko Resources instead of carrying out the said job of preparation of statistical reports, entrusted it to the appellant against consideration. It is his con....

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.... the appellant weekly report on oil and gas produced and also a monthly report on various expenses. Since, M/s. Niko Resources could not prepare the statistical reports, against payment of monthly charges, assigned the job to the appellant\for preparation of such reports. The meaning of "Management Consultant" as defined under the Finance Act, 1994 at the relevant time reads as follows :- "Mana....