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<h1>Management consultancy services taxable under pre-2012 rules; Circular No. 96/7/2007 updates definitions and scope.</h1> Management or business consultancy services are taxable under service tax regulations applicable before June 30, 2012. These services, effective from October 16, 1998, include any assistance provided directly or indirectly in managing an organization or business. Initially, the service receiver was defined as a client until May 15, 2008, after which it was broadened to include any person. The definition of a management consultant encompasses those offering advice or assistance in areas like financial, human resources, marketing, production, logistics, procurement, and IT management. Circular No. 96/7/2007 supersedes previous communications on service tax technical issues, withdrawing earlier clarifications.