TaxTMI 
TaxTMI 
TaxTMI 
2008 (7) TMI 283
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.... for the Respondent. [Order per: D.N. Panda, Member (J)]. - During the pendency of the appeal before this forum, the appellant moved this stay application praying for waiver of pre-deposit of service tax of Rs. 3,24,04,855/- and Education Cess of Rs. 2,17,690/- aggregating to Rs. 3,26,22,545/-, interest charged against this demand, penalty of Rs. 200/- imposed under Section 76 of the Finance Act,....
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.... appellant submitted that grievances of the appellant challenging the impugned order are appearing in para 3 of the appeal memo, (at page No. 9 of the appeal paper book). Precisely he submitted that there is no element of advice, consultancy or technical assistance in the services provided by the appellant. The services provided by the appellant were for not managing client's affairs but were only....
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....it and the matter may be fixed for hearing thereafter. He also submitted that the Tribunal in the case of C.C.E., Chennai v. Sundaram Finance Ltd. - 2007 (7) S.T.R. 55 (Tri.-Chennai) having held that like nature services as that is provided by the Appellant shall fall under Business Auxiliary Service and not under Management Consultancy services, the appellant has fair chance of success in appeal,....
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....f Appellant and provisions of law as well as the basis of materials on record, the Authority below held that appellant was liable to tax for providing service as management consultant. 6. There is no dispute by both the sides that services provided by management consultant has been brought to levy by Section 65(105)(r) of the Act read with interpretive definition given under Section 65(65) of Act....