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T.K.JAYARAMAN, S.L.PEERAN
Maini Industrial Consultants – Appellant
Versus
Commissioner of Central Excise – Respondent
Dr. S.L. Peeran, Judicial Member. - The appellants are praying for waiver of pre-deposit of service tax of Rs. 4,86,797 and penalties of Rs. 500 under section 75A, Rs. 100 per day under section 76, Rs. 1,000 under section 77 and Rs. 25,000 under section 78 of the Finance Act, 1994. The appellants were carrying on the business of industrial consultant. They were directed to pay service tax under the category of ‘Management Consultants’. Drawing attention to the definition of ‘Management Consultants’, the appellants submitted that they do not come within the ambit of Management Consultant. Their claim is that their function is of Business Auxiliary Services. They have paid Rs. 1,12,090 under the category of ‘Scientific and Technical Consultancy’ with interest on 31-1-2003. The authorities have not noticed this fact and have not considered their pleas including 5 judgments cited by them on this point.
2. The learned Counsel also submits that by final order No. 1579 dated 2-9-2005, the matter has been remanded back to the Commissioner to consider as to whether the activity falls within the ambit of ‘Management Consultants’. He submits that appellant has a strong prima facie case in
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