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    <title>2009 (1) TMI 44 - CESTAT, NEW DELHI</title>
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    <description>CESTAT, NEW DELHI upheld tax demand against appellant manufacturer for Technical Advisory Services fees, rejecting the argument that such services fell outside Management Consultant definition under Finance Act provisions. The tribunal found the services taxable despite appellant&#039;s contention that manufacturing operation advisory services differed from management consultancy. While confirming tax liability for the normal limitation period, penalties were set aside. The case centered on statutory interpretation of service classification under Finance Act.</description>
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    <pubDate>Fri, 23 Jan 2009 00:00:00 +0530</pubDate>
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      <title>2009 (1) TMI 44 - CESTAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=32370</link>
      <description>CESTAT, NEW DELHI upheld tax demand against appellant manufacturer for Technical Advisory Services fees, rejecting the argument that such services fell outside Management Consultant definition under Finance Act provisions. The tribunal found the services taxable despite appellant&#039;s contention that manufacturing operation advisory services differed from management consultancy. While confirming tax liability for the normal limitation period, penalties were set aside. The case centered on statutory interpretation of service classification under Finance Act.</description>
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