2008 (12) TMI 92

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....echnical management services to their client without payment of tax. On the other hand, it is the appellant's contention that the services so provided by them fall under the category of "Scientific and Technical Consultancy Services", which were introduced w.e.f. 16-7-01 and as such, the demand confirmed against them, cannot be upheld. 2. For better appreciation, we reproduce the definition of both the services as under: "The Service Tax is leviable on the "Management Consultant Service" w.e.f. 16-10-98 vide Notification No. 53/98-S.T., dt. 7-10-98. The term "Management Consultant" as defined in the Section 65 of the Finance Act, 1994 (Sr. No. 37) providing for service tax, is as under: "Management Consultant" means any person who ....

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....: - Technical and Management Service, - Various Technical and Administrative Service, - Technical Services, provided by the Engineers of the Appellant, in connection with machinery and other equipment, - Legal and Professional Charges. 4. On the above basis, it stands concluded that since the services provided by the appellant are in the nature of administrative services, management services and legal and professional services, the same would get covered under the definition of management consultant services. The adjudicating authority has passed a detailed order and has also examined the records of service receiver and come to the finding that the service so provided by the appellant, cannot be held to be scientific or techn....