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    <title>2008 (9) TMI 23 - CESTAT NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellant, setting aside the service tax demand of Rs. 1,43,564 imposed for the period April 1999 to March 2002. It was determined that the services provided, including procurement of raw materials and job work, did not constitute management consultant services but rather involved sharing resources and expertise with a sister concern. The appeal was allowed on its merits, and the appellant was found not liable for service tax on the services rendered.</description>
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      <link>https://www.taxtmi.com/caselaws?id=30858</link>
      <description>The Tribunal ruled in favor of the appellant, setting aside the service tax demand of Rs. 1,43,564 imposed for the period April 1999 to March 2002. It was determined that the services provided, including procurement of raw materials and job work, did not constitute management consultant services but rather involved sharing resources and expertise with a sister concern. The appeal was allowed on its merits, and the appellant was found not liable for service tax on the services rendered.</description>
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      <pubDate>Tue, 16 Sep 2008 00:00:00 +0530</pubDate>
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