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    <title>2002 (8) TMI 2 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal dismissed the appellant&#039;s refund claim of service tax paid, ruling that despite lacking specific academic qualifications in management, the appellant was engaged as a Management Consultant based on extensive experience. The Tribunal emphasized that academic qualifications are not mandatory for such roles, highlighting the significance of practical experience in providing valuable insights. The analysis of the assignment agreement and services rendered supported the finding that the appellant was indeed functioning as a Management Consultant, receiving payment for professional services.</description>
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      <link>https://www.taxtmi.com/caselaws?id=87</link>
      <description>The Tribunal dismissed the appellant&#039;s refund claim of service tax paid, ruling that despite lacking specific academic qualifications in management, the appellant was engaged as a Management Consultant based on extensive experience. The Tribunal emphasized that academic qualifications are not mandatory for such roles, highlighting the significance of practical experience in providing valuable insights. The analysis of the assignment agreement and services rendered supported the finding that the appellant was indeed functioning as a Management Consultant, receiving payment for professional services.</description>
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