Sec. 37B order - Service Tax — Services rendered in respect of merger and acquisition are taxable se

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.