2008 (6) TMI 40

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....nd Rakesh Kumar, Member (T) Shri A. K. Madan, SDR, for the Appellant. Shri S. Vasudevan, Advocate, for the Respondent. [Order per: S.S. Kang, Vice-President]. - Heard both sides. 2. Appellants filed this appeal against the impugned order whereby the Commissioner (Appeals) held that the respondents are not providing management consultancy services. 3. Revenue filed this appeal on the....

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....sister concern contribute towards expenses. Learned Counsel relied upon the decision of the Tribunal in the case of Glaxo Smithkline Pharmaceuticals Ltd. v. CCE, Mumbai-IV, reported in 2006 (3) S.T.R. 711(Tribunal) = 2005 (188) E.L.T. 171 (Tri.-Mumbai). Contention is that the Tribunal held that activities undertaken by the respondents are not covered under the definition of management consultancy ....