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    <title>2008 (6) TMI 40 - CESTAT NEW DELHI</title>
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    <description>The Tribunal dismissed the appeal, affirming that the services provided did not constitute management consultancy services subject to service tax liability. The Tribunal found that the activities performed by the respondents, including handling purchase orders, calling tenders, maintaining leave records, and managing accounts of sister concerns, did not align with the definition of management consultancy services as per the Finance Act. The decision was supported by a previous Tribunal ruling and the lack of disagreement over the nature of the services provided.</description>
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      <description>The Tribunal dismissed the appeal, affirming that the services provided did not constitute management consultancy services subject to service tax liability. The Tribunal found that the activities performed by the respondents, including handling purchase orders, calling tenders, maintaining leave records, and managing accounts of sister concerns, did not align with the definition of management consultancy services as per the Finance Act. The decision was supported by a previous Tribunal ruling and the lack of disagreement over the nature of the services provided.</description>
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