JAYPEE REWA PLANT Vs. COMMISSIONER OF C. EX.

JUDGEMENT

(1.) THIS stay application is directed against the order -in -original No. 01R/MS(01R) kCOMMR/RGD/06 -07 dt. 9.5.07.

(2.) CONSIDERED the submissions made by both sides and perused the records. The issue involved in this case is whether the Services provided by the applicant gets covered under the category of "Management Consultancy" Services. The adjudicating authority vide his order -in -original dt. 13.5.2005 came to the conclusion that the said services would not fall under the category of "Management Consultant" the Ld.Commissioner in exercise of powers vested Under Section 84 of The Finance Act, 1994, reviewed, the order of Assistant Commissioner and vide order -in -original dt. 9.5.2007 came to a conclusion that applicant/appellant has provided the services of ''Management Consultant". On perusal of the records it is seen that the applicants has categorically made submissions before the lower authorities that the activities undertaken by them for their Joint Venture Partners are not advice but cost incurred for supply of stationary, conveyance and travel expenses subscription expenses, water bills stamping CAG -ROC etc.

(3.) TO our mind these services as done by the applicant/appellant, may not fall under the category of consultancy and cannot get covered under the services of Management Consultant. The Learned Advocate rightly points out, that the issue seems to be covered by the order of the Tribunal in the case of Basti Sugar Mills Co. Ltd. v. CCE, Allahabad as reported at 2007 TIOL -657 -CES FAT -DEL. As such, we find that the applicants have made out a prima facie case for complete waiver of the amounts involved in this case. The application for waiver of pre -deposit of the amounts is allowed and recovery thereof stayed till the disposal of the appeal.