2008 (12) TMI 72

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...., Member (T) Shri Vishal Agarwal, CA, for the Appellant. Ms. M.I.J. Micheal, Jt. CDR, for the Respondent. [Order per: B.S.V. Murthy, Member (T)]. - Appellant's wholly owned subsidiary, viz. Sterlite Telecom Ltd. (STL) purchased the cable manufacturing division from ARM Ltd. (ARM). Pending the execution of sale deed and transfer of undertaking from ARM to STL, the management of ARM was ent....

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....n the turnover of ARM for managerial services in the area of general management, marketing, technical and commercial. 2. In the impugned order, the demand of duty of Rs. 2,13,600/- with interest has been confirmed and the penalties have been imposed on the appellant. 3.1 Learned advocate submitted that their case is that what was provided was not consultancy, but managerial service. In fact,....

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....is his submission that only advisory services are liable and not executive services. He relied upon several decisions of the Tribunal as detailed below: (i) CST v. Goetze (India) Ltd. - 2008 (11) S.T.R. 629 (T-Del.) (ii) CCE v. Arvind Narayan Prasad Nopany - 2008 (11) S.T.R. 353 (iii) Telephone Cables Ltd. v. CCE - 2007 (7) S.T.R. 657 (iv) Basti Sugar Mills Co. Ltd. v. CCE - 2007 (7....