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2008 (8) TMI 144 - AT - Service TaxAppellant, a Limited Company, manufacture MS Ingots. Incidentally, they assisted one Shri S.K. Rataria in acquiring the shares from another company for which, they charged certain amount as commission. Revenue wants to levy Service Tax under the category of Management Consultant - appellant has not carried out any activity of management consultant in connection with the management of any organization in any manner – therefore, he cannot be brought within the ambit of Management Consultant
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