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    <title>Activity of deputing some officials and staff to another group company which were engaged in day-to-day activities - Whether constitute management consultancy service and liable to service tax</title>
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    <description>Deputation of personnel to an affiliated company where the sending company retains payroll responsibility and the deputed staff perform routine operational tasks (purchase, sale and similar activities) does not constitute management consultancy for service tax classification; the conclusion rests on the functional character of the services and consistency with precedent addressing similar deputation arrangements.</description>
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