Management or Business Consultant Services Decided Case Laws

Syndicate Bank Vs. CCE, Mangalore
Banking and other financial service: “Banking and other financial service” clearly indicate with regard to the asset management and also refers to depository and trust services but does not include cash management.
Management Consultancy Service: Merely providing expert employee as agent for working day to day affairs is not Management Consultancy. 


Price Waterhouse, Hyderabad. Vs. The Commissioner of Central Excise, Hyderabad.
Management Consultant Services: -Service Tax cannot be made applicable retrospectively. The effect of this amending Notification is that the other services rendered by the appellants would be liable to service tax under the category of 'Management Consultant Services'. 


Aparna Paper Processing Industry (P) Ltd. Vs. Commissioner of Central Excise (Service Tax), Pondicherry
Classification: Management Consultancy Vs Business Auxiliary Service: The order is on the basis that the 'Management Fee’ accounted in the records of the assessee during the material period represented proceeds realised from its group concern towards management consultancy rendered. There is no finding as to the activity involved and if the same was classifiable under 'Management Consultant'. In the circumstances, the impugned demand of Service Tax, interest and the penalties imposed under management consultancy are held to be not sustainable. 


Shervani Industrial Syndicate Vs. Commissioner, Central Excise, Customs & Service Tax, Allahabad
Interpretation of Law: The appellant was rendering management consultancy in the organization. There was scope for difference in interpretation. The issue involved in this case is the interpretation of the provision of the Finance Act and the penalties are not warranted.


Subros Limited, Mr. Shradha Suri, Mr. Ramesh Suri Vs. C.C. & C.Ex., Noida
Import of Services: The issue involved is that the amount paid by the appellant to one who rendered the service and who had no office in India, would be liable to pay tax. Prima facie, the case is covered by the Larger Bench decision of the Tribunal in the case of Hindustan Zinc Ltd. vs. C.C.E., Jaipur.


CCE, Jalandhar Vs. GNA Sons
Use of Trade Mark: Revenue's contention that permitting the use of trade mark results into creating marketing facility and thus a taxable service under the category of Management Consultancy is ruled out. Revenue's appeal is dismissed.


Sundaram Textiles Ltd. Vs. Commissioner of C. Ex., Tirunelveli
Retrospective coverage : Intellectual Property became a taxable service much after the material period. Therefore, the same activity engaged in by JIPM cannot be taxed as ‘Management Consultancy’ during the material period. The material period terminates prior to 16-8-2002. Based on the decision of Tribunal in the case of Kerela State Electricity Board, appeal allowed with consequential relief.