Service provided for complying with RBI regulation & filing returns under different statues is not management or business consultant’s service

CESTAT, NEW DELHI BENCH ERNST & Young (P.) Ltd. V/s. Commissioner of Service Tax ORDER NO. ST/A/429 of 2012-CUS APPEAL NO. ST/320 OF 2008 JUNE 5, 2012 ORDER Mathew John, Technical Member The Appellants are engaged in the business of providing services of management consultancy, manpower recruitment, consulting engineer etc. During the period 2001-02 to 2004-05 they also provided assistance in required for complying with the regulation of Reserve Bank of India, Foreign Investment Promotion Board etc. and also for filing application for import export code, returns under Inco...