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    <title>2010 (1) TMI 360 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal found that the services provided by the appellant, allowing a foreign concern to use a trade mark, did not clearly fall under the category of Management Consultant services as defined by the Finance Act, 1994. As a result, the Tribunal decided not to direct pre-deposit as an interim measure during the appeal process, indicating a preliminary view that the services provided may not fit within the defined scope of Management Consultancy services. This decision led to no recovery of the demand during the appeal&#039;s pendency.</description>
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      <link>https://www.taxtmi.com/caselaws?id=77464</link>
      <description>The Tribunal found that the services provided by the appellant, allowing a foreign concern to use a trade mark, did not clearly fall under the category of Management Consultant services as defined by the Finance Act, 1994. As a result, the Tribunal decided not to direct pre-deposit as an interim measure during the appeal process, indicating a preliminary view that the services provided may not fit within the defined scope of Management Consultancy services. This decision led to no recovery of the demand during the appeal&#039;s pendency.</description>
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