Madhya Pradesh Consultancy Vs. C.C.E.

Madhya Pradesh Consultancy vs C.C.E.

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi Decided Aug 01, 2007

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Citation: sooperkanoon.com/45947
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Judge: N T C.N.B., P Das
Decided On: Aug 01, 2007
Subject: Service Tax

Case Summary

AI-generated summary - not the official court judgment text.

Service Tax

Key legal issue: Service Tax

Parties & Advocates

Appellant / Petitioner

Madhya Pradesh Consultancy

Respondent

C.C.E.

Excerpt

2. the misc. application seeks permission to present additional materials. the same is allowed.3. service tax demand has been made against the appellant by treating the services provided to various govt. agencies as management consultancy and engineering consultancy service.4. we have been taken through relating to the engagement. it is seen that the nature of the work is field evaluation and data collection about various projects launched by the govt. like afforestation.prima-facie, we are of the view that there is no management consultancy or engineering consultancy in the performance of such services.5. tax demand is not prima-facie sustainable. stay application is allowed and recovery stayed till the disposal of the appeal.

Full Judgment

2. The Misc. application seeks permission to present additional materials. The same is allowed.

3. Service Tax demand has been made against the appellant by treating the services provided to various Govt. agencies as Management Consultancy and Engineering Consultancy service.

4. We have been taken through relating to the engagement. It is seen that the nature of the work is field evaluation and data collection about various projects launched by the Govt. like afforestation.

Prima-facie, we are of the view that there is no Management Consultancy or Engineering Consultancy in the performance of such services.

5. Tax demand is not prima-facie sustainable. Stay application is allowed and recovery stayed till the disposal of the appeal.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Delh... Same Parties Madhya Pradesh Consultancy vs C.C.E. Same Subject Service Tax Same Judge N T C.N.B., P Das