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    <title>Whether all Consultancy would be held as Management Consultancy for the purpose of Service Tax.</title>
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    <description>Services described as consultancy are not automatically Management Consultancy for service tax; activities like obtaining orders, procuring materials and finding foreign buyers were treated as partnership-style export assistance and not as advice, consultancy or technical assistance, so classification depends on the substantive nature of the activity rather than the book description.</description>
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