2005 (9) TMI 687

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....vanur, 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 the assessee's plea that they are not Consu....

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....he 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 technical assistance relating to conceptualizing, devising, development, modification, rectification or upgradation of any working system of any organ....

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.... 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. State of Andhra Pradesh [2004 (178) E.L.T. 22 (S.C.) = 2004-TIOL-87-SC-CT] wherein it has been held that sale of software amounts to sale of go....

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....sioner 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 given a detailed findings. 5. We have considered the submissions. In the absence of any reasons and findings in the impugned order, it is difficult t....