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    <title>2006 (1) TMI 9 - CESTAT, Bangalore</title>
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    <description>The Tribunal set aside the order demanding Service Tax under the category of Management Consultant, ruling that the services provided were more aligned with Business Auxiliary Services, Scientific and Technical Consultancy Services, and Manpower Recruitment Agency Services. Only scientific and technical consultancy services were taxable during the relevant period. The matter was remanded for clarification on amounts received from another party, emphasizing the correct classification of services and the non-taxable nature of certain services. The appeal was disposed of with directions for further examination by the lower authority.</description>
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