2019 (4) TMI 151

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....e paid by the clients as fixed monthly consultancy fees specified in the Consultancy Service Contract. The applicant is rendering management consultancy services over telephone and by electronic means like email etc. The scope of management consultancy services includes the skill and expertise of the applicant in significant turnaround of the client in their various divisions in Electronics, FMCG, Trading, and Satellite and Automotive businesses across the group and other newly added Verticals. The consultancy service also includes the techniques of growth in sales, improvement of gross margin, controlling of operational expenses, reduction in stock ageing, training and monitoring of the team etc. The clients send their data / confidential ....

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....y other person, by whatever name called who arranges or facilitates the supply of goods or services or both or securities between two or more persons but does not include a person who supplies Such goods or service or both or securities on his own account." As per the Annexure to Notification No. 11/2017-Central Tax (Rate) dated 28- 06-2017 on Scheme of Classification of Services; "Management Consultancy Service" is separately classified under Service Code No.99831, Group 998311 reads as follows; "Management consulting and management services including financial, strategic, human resources, marketing, operations and supply chain management. As per the Consultancy Contracts entered by the applicant with his clients the services being suppl....