Management consultant classification clarified: secretarial industrial legal services are excluded from that scope and reclassified. Services limited to secretarial assistance-filing returns and forms and maintaining records-by ESI, PF and other industrial law practitioners do not change or improve management and therefore are excluded from the scope of the term Management Consultant for service tax classification; prior guidance treating them as management consultants should be modified and practitioners informed.
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Provisions expressly mentioned in the judgment/order text.
Management consultant classification clarified: secretarial industrial legal services are excluded from that scope and reclassified.
Services limited to secretarial assistance-filing returns and forms and maintaining records-by ESI, PF and other industrial law practitioners do not change or improve management and therefore are excluded from the scope of the term Management Consultant for service tax classification; prior guidance treating them as management consultants should be modified and practitioners informed.
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