Mediator service not liable to service tax as management consultancy service

Paradeep Phosphates Ltd Vs Commissioner of Central Excise (CESTAT Kolkata) Held that work of mediator/ arbitrator in resolving the dispute between the parties is not management consultancy service. Accordingly, not liable to service tax under management consultancy service u/s 65(65) of the Finance Act, 1994 Facts- The appellant paid mediation fees of USD 10,00,000/- to M/s. Cotunace. The appellants deposited the service tax under the Head “Management Consultant‟s Service” on reverse charge basis under protest. The appellant felt that the fees paid to M/s Cotunace did not qualify under a...