Liaison work is not Management Consultancy Service

CESTAT, NEW DELHI BENCH Bharti Televentures Ltd. Versus Commissioner of Central Excise FINAL ORDER NO. ST/A/598 of 2012-CUS APPEAL NO. ST/307 of 2007 AUGUST 29, 2012 ORDER Mathew John, Technical Member The appellant was registered with service tax authorities as persons providing “Management Consultancy Service” in respect of Telecommunication services. During the course of audit of their records for the years 2000-01, 2002-03, it was observed that the appellant did not pay service tax on “liaison charges” received by them from their clients. Revenue wa...