<h1>Tribunal Rules Deputing Staff for Routine Activities Isn't 'Management Consultancy Service,' No Service Tax Imposed on Chemical Firm.</h1> A tribunal ruled that a company deputing officials and staff to a group company for day-to-day activities like purchase and sale does not constitute a 'management consultancy service' liable for service tax. The appellant, a chemical manufacturer, continued to pay the personnel and recovered their salaries from the group company. Initially, authorities deemed this a taxable service, imposing service tax and penalties. However, the tribunal found these activities did not fit the 'management consultant' category, referencing similar cases, and allowed the appeal, providing relief to the appellant.