DABUR INDIA LTD. Vs. COMMISSIONER OF C. EX.

JUDGEMENT

(1.) THERE is a Service tax demand of Rs. 59.07 lakhs under the category of Managing Consultancy service in respect of permission by assessee for use of trade mark by a foreign concern. Learned Counsel appearing on behalf of the Appellant submits that Dabur India Ltd. has agreed with the foreign concern to allow that concern to use the trade mark for some considerations. There exists an agreement in this behalf sharing understanding of the parties. Reading the agreement does not throw light as to how there was service provided by assessee and that comes under the category of Management Consultant providing management consultancy services as defined by Section 65(65) read with 65(105)(r) of the Finance Act, 1994. According to him the services provided in relation to management of a concern as is listed in the definition under Section 65(65) of the Finance Act, 1994 are only the nature of services of management consultancy. Those services have been brought to the ambit of law. Here there was no service of such nature provided under law as defined. He relies on the decision of Tribunal in Castrol Ltd. v. Commissioner of C. Ex. Raigad : 2007 (8) S.T.R. 254 (Tri. -Mum.) and Commissioner of Central Excise, Jalandhar v. GNA Sons : 2009 (14) S.T.R. 467 (Tri. -Del.).

(2.) LEARNED DR supports the finding of the authority below reiterating the nature of the services provided by the appellant.