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    <title>2017 (9) TMI 936 - CESTAT MUMBAI</title>
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    <description>The appellate tribunal upheld the Commissioner&#039;s decision, dismissing the appeal filed by the Revenue. The tribunal agreed that the respondent&#039;s services did not qualify as Management Consultancy Services for service tax liability. The judgment emphasized the need to align service activities with the legal definition to determine tax liability accurately. The decision affirmed that the respondent&#039;s services were not subject to service tax under the category of Management Consultancy Services.</description>
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      <link>https://www.taxtmi.com/caselaws?id=348179</link>
      <description>The appellate tribunal upheld the Commissioner&#039;s decision, dismissing the appeal filed by the Revenue. The tribunal agreed that the respondent&#039;s services did not qualify as Management Consultancy Services for service tax liability. The judgment emphasized the need to align service activities with the legal definition to determine tax liability accurately. The decision affirmed that the respondent&#039;s services were not subject to service tax under the category of Management Consultancy Services.</description>
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      <pubDate>Wed, 30 Aug 2017 00:00:00 +0530</pubDate>
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