DAURALA SUGAR WORKS Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) THE dispute in this appeal relates to service tax for the services allegedly provided by the appellant to its sister concern. The appellant is manufacturer of sugar product and its case is that it placed the services of some of the employees at the disposal of its sister concern on deputation basis and the salary etc. paid to them cannot be subjected to service tax.

(2.) IT is submitted that in order to attract the 'management consultancy service' the person concerned must render any advice, consultancy or technical assistance relating to conceptualization, devising, development, modification, rectification or upgradation of any working system. Reliance is placed on the order of the Tribunal in Mahindra & Mahindra Ltd. v. Commissioner of Central Excise, Mumbai -IV 2006 (2) S.T.R. 212 and Daurala Organics v. CCE, Meerut -I Service Tax Appeal No. 483 of 2007.