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    <title>Services being provided to Group Companies at No profit no loss basis also attracts Service Tax</title>
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    <description>Intra group provision of assistance and services, even on a no profit cost recovery basis, constitutes management consulting services where recipient companies have independent legal identity, contracts reflect client consultant relationships, and the provider has treated receipts as consultancy fees; such receipts are taxable and service tax is payable on the gross amount, and inability to show reasonable cause permits invocation of the extended period of limitation.</description>
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