2019 (2) TMI 1402

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....e involved in all the appeals is same. S. No. Appeal No. Amount (Rs.) Period of Dispute OIA No. & Date OIO No. & Date 1. ST/300/2012 52,23,070/- Oct. 2007 - March 2009 2010 429-430/ S.Tax/D-II/11 & 30.11.2011 52-57/2010-R 22.01.2010 2. ST/301/2012 2,43,528/- April 2009 - Sept. 2009 294-295/2010-R 16.05.2010 3. ST/52174/2015 55,49,497/- Jan. 2010 - March 2011 17/ST/DLH/20&25.03.2015 346-354/2013-R 17.12.2013 2. The appellant is an Indian subsidiary of Anglo American Services, UK which is a part of the Anglo-American Plc. Group, a global leader in mining and natural resources. The appellant is providing services to its parent company in UK by exploring the possibilities o....

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.... - CESTAT (New Delhi) • Enpro Oil (P) Ltd. vs. CCE, Noida - 2015 (38) S.T.R. 1038 (Tri. - Del.) and • Jubiliant Enpro (P) Ltd. vs. CCE, Noida - 2015 (38) S.T.R. 625 (Tri. - Del.) He further submits that services provided by the appellant are used by its parent company outside India thus same will qualify as export of service. In support of its argument he has relied on following decisions. • Verizon Communication India Pvt. Ltd. vs. Assistant Commissioner, Service Tax, Delhi - III - 2017 - TIOL - 1863 - HC - DEL - ST • Microsoft Corporation (India) Private Limited vs. CCE, Delhi - III - 2017 - VIL - 1048 - CESTAT - CHD - ST • Paul Merchants Limited vs. CCE - 2013 (29) S.T.R....

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....manner 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 ; (emphasis supplied) 10. From the above definition it is clear that any service provided by management or business consultant in connection with management of any organization in any manner will be covered under management consultant service. 11. Clause 1 of agreement dated 01/07/2007 executed by appellant with its parent company provides for scope of service as under : I. Scope of work 1.1 AASPIL shall render....

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....m the above services, it is evident that said services provided by appellant are related to management of business of parent company in India and for HR management. The said services are used by parent company to take decisions about the business opportunities in India. Further the perusal of the reports forwarded by appellant to its parent company shows that in such reports appellant explicitly presents its views and provides advice to the parent company (service receiver) in form of comments market upon the various information shared via the respective reports. Since services in question are related to business management the said services are clearly covered under the definition of 'management and business consultant service'. 14. The....