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    <title>2013 (7) TMI 910 - CESTAT MUMBAI</title>
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    <description>The Tribunal ruled in favor of the appellant, holding that the services provided did not qualify as &#039;Management Consultancy Services&#039; for Service Tax purposes. The decision was based on the nature of the services as executory rather than advisory or consultancy, as evidenced by the terms of the joint venture agreement and the actual functions performed. The Tribunal referenced previous decisions and a High Court dismissal to support its conclusion, ultimately setting aside the Commissioner&#039;s order and allowing the appellant&#039;s appeal.</description>
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      <description>The Tribunal ruled in favor of the appellant, holding that the services provided did not qualify as &#039;Management Consultancy Services&#039; for Service Tax purposes. The decision was based on the nature of the services as executory rather than advisory or consultancy, as evidenced by the terms of the joint venture agreement and the actual functions performed. The Tribunal referenced previous decisions and a High Court dismissal to support its conclusion, ultimately setting aside the Commissioner&#039;s order and allowing the appellant&#039;s appeal.</description>
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      <pubDate>Thu, 18 Jul 2013 00:00:00 +0530</pubDate>
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