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2002 (8) TMI 2

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....rejection of refund claim of service tax paid. The appellants were subjected to service tax as Management Consultant. It is the contention of the ld. Counsel for the appellant that the appellant did not possess any professional qualification in the area of management and that he was engaged as a Consultant mainly because he had served as Managing Director of M/s. Kasyap Sweetners Ltd. He took us t....