2008 (12) TMI 79

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....als), Revenue has preferred the present appeal. After hearing both the sides, we find that the respondent is admittedly a manufacturing unit engaged in the manufacture of Iron and Steel Furniture. 2. Proceedings were initiated against the respondent demanding service tax on the ground that they have rendered the services of Interior Decorators to their client as also the services of Management Consultants to another client. Such proceedings culminated in an order passed by the original adjudicating authority. However, on appeal, Commissioner (Appeals) allowed the appeal on both the grounds. Hence, the present appeal. 3. For better appreciation, we reproduce the relevant paragraphs of Commissioner's (Appeals) order in respect of Interi....

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....on and steel products, including steel furniture. It is also on record that this is isolated case of giving advice to someone against consideration for an amount. Further, in my view, an interior decorator is required to decorate a space and such decoration will reflect the artistic talent of the interior decorator. The records do not suggest that the appellant has engaged themselves in this kind of activity. Therefore, the impugned OIO holding the appellant liable for service tax as interior decorator, is set aside:' 4. It is not the Revenue' s case that the respondents are Interior Decorator. They are admittedly manufacturer and as such do not fit into the advice of Interior Decorator as extracted above. The reasoning adopted by the ap....

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....ns and tasks at different levels. Thus, management encompasses both strategic and operational level functioning and would include tasks such as planning organizing staffing, directing controlling and coordinating, management also invariably involves designing organizational structure around functions such as marketing manufacturing, research and development and finance and/or business area such as product groups or geographical markets. Thus management of any organization involves carrying out a wide variety of clearly defined activities across a number of organizational sub-units in a coherent and coordinated manner. Since the expression "management" is an inclusive term, "management consultant" would also be equally encompassing expressio....