2008 (2) TMI 279

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....and Maintenance'. They were paying Service Tax on the services provided by them. The Revenue Intelligence carried out search and found from the Balance Sheet that the assessee did not pay Service Tax on charges realised from the customers and accounted for under the head "Reimbursements" in their Balance Sheet. Hence, differential Service Tax was demanded for the period from 1-4-2001 to 31-3-2006 in terms of the Show Cause Notice dated 8-5-2006. 2. The appellant's defence is that the reimbursement pertains to rent of the godown, salary of their employees and incentives given to such employees. However, the Revenue has considered these payments also to be covered under the category of Management Consultancy Services and have demande....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....7) S.T.R. 431 (Tri.-Del.) Held, the definition of 'Management Consultant' makes it clear that what was envisaged from a consultant is advisory service and not actual performance of management function and that an ocean separates a Manager from a Management Consultant, a performer from an advisor or a coach. 8. Jindal Vijayanagar Steel Ltd. v. CCE, Belgaum - 2005 (192) E.L.T. 415 (Tri.-Bang.) Held that 'extended period' was not invokable especially as fact of giving of advance was declared in Balance Sheet of the Company. 9.   Kirloskar Oil Engines Ltd. v. CCE, Nasik - 2004 (178) E.L.T. 998 (Tri.-Mumbai)   Held that 'demand' raised on the basis of information appearing in the balance sheet is not su....