2008 (5) TMI 78

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....nt. ShriS.C. Bhide, Consultant, for the Respondent. [Order per: Archana Wadhwa, Member (J)]. - The dispute in the present appeal of the Revenue is as to whether services provided by the respondents fall within the ambit of Management Consultancy or Business Auxiliary Services. 2. After hearing both the sides, we find that the respondents have entered into a contract with M/s. Ambuja Cemen....

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....tion by keeping in constant touch with the stockist and consumers and to understand their preferences. 9. To give advice on selection of right supplier/manufacturer and the quality parameters of PP bags. 10. Raw materials cost and manufacturing cost of bags prevailing from time to time. 11. To facilitate material department to purchase the bags at fair and competitive prices. 12. To ke....

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....operational assistance for marketing, formulation of customer service and pricing policies, managing distribution and logistics, rather than services relating to management of any organization in any manner or technical assistance relating to conceptualizing, devising, development, modification, rectification or up-gradation of any working system of any organization. Accordingly, he allowed the ap....

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....to getting a customer, verification of prospective customer, processing of purchase order etc. would also be covered under service tax, as the law specifically provides for inclusion of such services as business auxiliary services." 5. Apart from the above, we note that the issue stands decided by the Tribunal's decision in the case of M/s. Telephone Cables Ltd. [2007 (7) S.T.R. 657 (Tri.-Del.)....