2009 (3) TMI 99

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....deparkar, President and Shri M. Veeraiyan, Member (T) ShriS.C. Kamra, Advocate, for the Appellant. Shri Vijay Kumar, DR, for the Respondent. [Order per: M. Veeraiyan, Member (T) (Oral)]. - Heard both sides. 2. Both the appeals are by the same appellant and involve a common issue relating to different period. 3. The appellant is a manufacturer of chemicals and they have deputed some ....

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....he deputed personnel are actually involved in day-to-day activities of running an existing organization. He relied on the decision of the Tribunal in the case of Basti Sugar Mills Co. Ltd. v. Commissioner of Central Excise, Allahabad, 2007 (7) S.T.R. 431, wherein it has been held that, a consultant is rendering only advisory service and not involved in the actual performance of management function....

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.... is, therefore, rightly held to be taxable as "management consultant". He relies on the decision of the Tribunal in the case of Parasmal Bam v. CCE, Indore, 2006 (3) S.T.R. 73 (Tribunal) = 2002 (146) E.L.T. 717 (Tribunal) = 2002 (53) RLT 428, wherein similar activities have been held to fall under "management consultancy service". 6.1 We have carefully considered the submissions from both sides....

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.... the appellants have made available officials and staff (some of them skilled) and they were, admittedly, engaged in conducting day-to-day activities in the group company to which they were deputed. Learned advocate also submitted that only from 16-6-2005 the services of manpower supply was brought into Service Tax net. Their activities can be considered only as that of supplier of manpower which ....