M/S Vodafone Essar South Ltd vs Commissioner Of Central Excise, ... on 12 February, 2016
3. So far installation, liaisoning & documentation for electricity connection at cell sites is concerned, the same have been disallowed on the ground that these are not a taxable service and hence credit is not available. The Ld. Commissioner (Appeals) have observed that the credit taken on this service is with respect to service charges related to documentation and liaisioning for miscellaneous services under the category of management consultancy, including installation of D.G. sets and liaison with the electricity board for the purpose of providing the electricity connection. Accordingly, it was observed that these are related to activity at the cell sites which is not covered under the category of any taxable service under the Act. Thus, reliance have been placed on the decision of Tribunal in Bharati Televentures Vs. Commissioner of Service Tax, New Delhi, reported at 2007 (8) STR 574 (T), wherein it was held that liasoning and representation are not consultancy services under the category of management consultancy services.