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2008 (12) TMI 72 - CESTAT, AHMEDABADAppellant provided technical man power to wholly owned subsidiary – appellant also charge a management fee of 2% on the turnover of company taken over by subsidiary for managerial services in the area of general management, marketing, technical and commercial – submission that only advisory services are liable and not executive services - appellant submission that their activity not amounts to Management Consultancy services but it is Management service, is acceptable
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