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    <title>Whether services rendered by appellant to its sister concern in various areas like procurement of raw materials, undertaking certain job work, permitting use of certain facilities of the appellant company like telephone, reception etc. would amount to rendering &quot;management consultant services&quot;?</title>
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    <description>The tribunal held that providing employees for job work, procuring raw materials, packing, documentation, sharing facilities and expenses between related companies are operational support and cost-sharing arrangements and do not qualify as management consultant services for service tax purposes.</description>
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    <pubDate>Fri, 10 Oct 2008 10:01:53 +0530</pubDate>
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      <title>Whether services rendered by appellant to its sister concern in various areas like procurement of raw materials, undertaking certain job work, permitting use of certain facilities of the appellant company like telephone, reception etc. would amount to rendering &quot;management consultant services&quot;?</title>
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      <description>The tribunal held that providing employees for job work, procuring raw materials, packing, documentation, sharing facilities and expenses between related companies are operational support and cost-sharing arrangements and do not qualify as management consultant services for service tax purposes.</description>
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