https://www.taxtmi.com/caselaws?id=248370 Management Consultancy Service cannot be levied unless the statutory ingredients of that taxable service are established on the facts. Mere deputation of employees from a parent company to the appellant, without findings showing the elements required by the definition, was held insufficient to constitute the service. On that basis, the levy was not sustainable and the appellant was not liable to be charged under Management Consultancy Service. en-us Wed, 21 Dec 2011 00:00:00 +0530 Tue, 10 Jun 2014 17:44:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248370 Management Consultancy Service cannot be levied unless the statutory ingredients of that taxable service are established on the facts. Mere deputation of employees from a parent company to the appellant, without findings showing the elements required by the definition, was held insufficient to constitute the service. On that basis, the levy was not sustainable and the appellant was not liable to be charged under Management Consultancy Service. Case-Laws Service Tax Wed, 21 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248370