Management consultant services for mergers and acquisitions are taxable when they provide advisory or management assistance. Advisory and support services that facilitate merger, acquisition or organisational restructuring-including strategic review, valuation, due diligence, deal structuring, financing advice, regulatory compliance assistance, negotiation support and post acquisition integration-constitute services in connection with the management of an organisation and therefore fall within the scope of taxable services provided by a management consultant, subject to an exclusion for purely statutory compliance roles that do not involve contractual advisory functions.