Whether all Consultancy would be held as Management Consultancy for the purpose of Service Tax.

In a recent decision (reported in 2007 -TMI - 1841 - CESTAT, NEW DELHI) honorable tribunal has decided that all the activities are not in the nature of "Management Consultancy" even though shown in the books as "Consultancy Income" for the purpose of Service Tax.

CESTAT has held that none of the activity carried out by obtaining orders, procuring materials and finding foreign buyers can be called any type of consultancy or advice. They also do not relate to advice, consultancy or technical assistance in any area. It is a partnership to help the customers to carry out exports.  

Also see ready reckoner on: - Management Consultancy under - Taxable Services - an e-book