Service tax Market research for management of assessee company is not management consultancy Service

CESTAT, NEW DELHI BENCH BMD (P.) Ltd. V/s. Commissioner of Central Excise STAY ORDER NO. ST/S/456 OF 2012 APPLICATION NO. ST/STAY/989 OF 2012 APPEAL NO. ST/438 OF 2012 APRIL 16, 2012 ORDER Mathew John, Technical Member The appellants are manufacturers of Automotive Laminated Fabrics. They had entered into an agreement with Gamma Holding N.V., Netherlands engaging them to provide the following services to the appellants : (i)  Undertaking area feasibility studies on behalf of BMD on the specified current and future European technical textiles business and marketing requirement...