https://www.taxtmi.com/circulars?id=139 Services limited to secretarial assistance-filing returns and forms and maintaining records-by ESI, PF and other industrial law practitioners do not change or improve management and therefore are excluded from the scope of the term Management Consultant for service tax classification; prior guidance treating them as management consultants should be modified and practitioners informed. en-us Fri, 20 Aug 1999 00:00:00 +0530 Thu, 12 Jan 2012 14:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=139 Services limited to secretarial assistance-filing returns and forms and maintaining records-by ESI, PF and other industrial law practitioners do not change or improve management and therefore are excluded from the scope of the term Management Consultant for service tax classification; prior guidance treating them as management consultants should be modified and practitioners informed. Circulars Service Tax Fri, 20 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/circulars?id=139