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    <title>2014 (8) TMI 227 - CESTAT NEW DELHI</title>
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    <description>The Tribunal ruled that tax compliance work and representational services should not be classified under Management Consultant Service for taxation. They clarified that services for complying with laws are not covered under the definition of Management Consultant Service as they are executory, not advisory. The Tribunal set aside most of the demand against the appellant, except for a smaller amount due to clerical errors, with no penalty imposed. The appeal was allowed on these terms.</description>
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      <link>https://www.taxtmi.com/caselaws?id=250277</link>
      <description>The Tribunal ruled that tax compliance work and representational services should not be classified under Management Consultant Service for taxation. They clarified that services for complying with laws are not covered under the definition of Management Consultant Service as they are executory, not advisory. The Tribunal set aside most of the demand against the appellant, except for a smaller amount due to clerical errors, with no penalty imposed. The appeal was allowed on these terms.</description>
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