policy for fire at other officers/depots/Job Workers etc.),
Professional Fees/Consultancy and Air fare expenses. Denying of
those activities to be eligible input ... Professional fee/Consultancy fee.
7. While complying the directions of the said remand order some
part of Professional fee/Consultancy fee has been dropped
balance sheet, it appeared that appellants had also received
commission, consultancy fees and housekeeping and pantry
management charges. The Department took the view that these ... admitted in the Show Cause Notice "Consultancy fee is the
amount received for demonstration of international cuisine
and recipes to their customers, commission
incurred expenditure in foreign currency towards
consultancy charges, database usage and they have also paid
royalty/management/consultancy fee for receiving such services from ... that the nature of consultancy was for legal
purposes. Documents submitted to SBI SME Branch for
remittance of legal consultancy fees abroad are provided
personal expenses reimbursed by the Appellant to
the management consultants are deducted from the
consultancy fee payable to them. Thus, we observe
that ... entire amount paid by the appellant to the
business consultants was towards their consultancy
fee only and hence we hold that the Service Tax paid
consultancy service in respect of sales, marketing, VIP supporting, human resources, manufacturing, engineering and technical developments for which the appellant was paying consultancy fees ... they were otherwise includable too.
2.8. As regards the consultancy fees paid by the appellant for the consultancy services provided by the foreign service provider
such as:
(a) Professional fee/engineering services ;
(b) License fee/subscription ;
(c) Corporate cost allocation ;
(d) Repairs and maintenance ;
(e) Consultancy fees ;
(f) Bank charges ... payments in foreign currencies towards professional fee/engineering
services, license fee/ subscriptions, corporate cost allocations, repairs
and maintenance, consultancy fees, bank charges
party which was shown by them under
the head 'Consultancy Fees'; that the CIDC charged full
service tax from ONGC on the gross ... that the party is liable to pay service
tax on the consultancy fees received from CIDC under
Sec 68 of the Financial Act, 1994 read
indicated in the table below:
Particulars Expense Amount Demand
Audit Fees/ Consultancy Fees/ Legal 1,50,500 22,575
Fees
Royalty ... regards the demand on Reverse Charge on Audit fees/ Legal
Fees/Consultancy fees/ Royalty/Insurance and Freight, we note that
the impugned order has noted
amount of Rs.46,000/- pertains to consultant fees with respect to
services rendered by a consultant which were subject to tax under
forward charge ... legal
and professional charges but the same is only for consultant fees, on
which the Appellant is not liable to pay service tax under
They have received the services namely
Market Survey fees, Export Promotional Expenses, Technical fees and
Consultant fees, Legal and Professional Consultancy from person located
outside ... expenses
3. Technical Fees and Service related Management 55,91,830/-
Consultant Fees to home & Business
management Consultants
,logistic
management,
procurement
management
