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    <title>2009 (3) TMI 99 - CESTAT NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellant, a chemical manufacturer, in a Service Tax liability appeal. The appellant&#039;s deputed personnel were involved in day-to-day activities at another company, which were initially categorized as &quot;management consultant&quot; services. However, the Tribunal agreed with the appellant&#039;s argument that the activities were more akin to actual management functions rather than consultancy services. Citing relevant tribunal decisions and the inclusive definition of &quot;management consultant,&quot; the Tribunal held that the appellant&#039;s activities did not fall under this category, granting relief from Service Tax demand and penalties.</description>
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    <pubDate>Mon, 23 Mar 2009 00:00:00 +0530</pubDate>
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      <title>2009 (3) TMI 99 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=33739</link>
      <description>The Tribunal ruled in favor of the appellant, a chemical manufacturer, in a Service Tax liability appeal. The appellant&#039;s deputed personnel were involved in day-to-day activities at another company, which were initially categorized as &quot;management consultant&quot; services. However, the Tribunal agreed with the appellant&#039;s argument that the activities were more akin to actual management functions rather than consultancy services. Citing relevant tribunal decisions and the inclusive definition of &quot;management consultant,&quot; the Tribunal held that the appellant&#039;s activities did not fall under this category, granting relief from Service Tax demand and penalties.</description>
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      <pubDate>Mon, 23 Mar 2009 00:00:00 +0530</pubDate>
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