<h1>Tribunal Rules Services to Group Affiliates Taxable as Management Consultancy, Rejecting Mutuality Principle Defense.</h1> In a case involving service tax on services provided by a company to its group affiliates, the tribunal ruled that such services are subject to service tax as management consultancy services. The appellant argued against this classification, citing mutuality principles and claiming they were not external consultants. However, the tribunal found that the appellant's memorandum indicated they provided management consultancy services and noted that the group companies had independent identities, negating mutuality. The tribunal also highlighted that the appellant had previously acknowledged the fees as consultancy income for tax purposes. Consequently, the appellant was held liable for service tax, penalties, and interest.