2008 (7) TMI 283

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....pellant. Ms. A.P. Tiwari, Jt. CDR, 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/- impos....

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....unsel Shri N. Venkatraman appearing for the 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 ....

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....t 8 weeks time may be allowed to make deposit 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 appe....

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....deration of nature of activities, submissions of 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 interpre....