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    <title>2014 (11) TMI 756 - CESTAT NEW DELHI</title>
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    <description>The Tribunal held that the appellants&#039; activities of assisting in selecting granite blocks and executing export orders did not constitute Management Consultancy Services as defined in the relevant sections. As there was no consultancy aimed at management, rectification, or improvement of an organization&#039;s working system, the order imposing service tax demand, interest, and penalties on the appellants was set aside, and the appeal was allowed.</description>
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      <description>The Tribunal held that the appellants&#039; activities of assisting in selecting granite blocks and executing export orders did not constitute Management Consultancy Services as defined in the relevant sections. As there was no consultancy aimed at management, rectification, or improvement of an organization&#039;s working system, the order imposing service tax demand, interest, and penalties on the appellants was set aside, and the appeal was allowed.</description>
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      <pubDate>Fri, 23 May 2014 00:00:00 +0530</pubDate>
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