<h1>CESTAT Rules Services to Sister Concern Not 'Management Consultant Services'; No Service Tax Liability Imposed.</h1> The CESTAT addressed whether services rendered by a company to its sister concern, including procurement of raw materials, job work, and use of facilities, constituted 'management consultant services.' Initially, authorities deemed these activities as such and imposed service tax and penalties. However, CESTAT concluded that these services, involving employee tasks, raw material procurement, and shared facilities, did not qualify as management consultant services. Consequently, the appellant was not liable for the service tax under this category.