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2005 (9) TMI 687
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....the Appellant. Shri Ganesh Havanur, SDR, for the Respondent. ORDER This appeal arises from the Order-in-Revenue No. 1/2004, dated 26-4-2004/2-5-2004 passed by the Commissioner of Central Excise, Bangalore. The Order-in-Original No. 8/2002, dated 8-5-2002 passed by the Assistant Commissioner of Central Excise, Bangalore was a detailed order and he has after due examination accepted t....
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....; The person should be engaged in the profession of providing service; (ii) The service may be provided either directly or indirectly; (iii) The services must be in connection with the management of any organization in any manner; and (iv) A management consultant includes any person who renders any advice, consultancy or technica....
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....osition is that the appellants were only selling R/3 software as per their clients requirements and that admitted position is sufficient to hold that the appellant is not carrying on the services of Management Consultant. He submits that the order is not a speaking order and hence the same is to be set aside. He relies on the Apex Court judgment rendered in the case of TATA Consultancy Services v.....
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....organization in any manner cannot be construed as Management Consultant. He submits that the Order-in-Original is a speaking order as the Assistant Commissioner had examined all the materials including the case laws to drop the proceedings. The Review Order is without any finding and is a non-speaking order. The Commissioner ought to have taken all the points to consider the appellant's plea and g....