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2011 (5) TMI 811 - AT - Service TaxManagement Consultant – Held that:- activity was to explore possibility of investment by various modalities. That shows that the appellants carried out the activity of providing service of Consultancy of Fund Management including identification of the projects, appellate order has been passed mechanically without seeking any evidence to examine the nature of service provided, when the primary object was to find investment proposal which involves fund allocation it is impracticable to appreciate that the appellants had provided service of Management Consultant Therefore, the appellants succeed and their appeal is allowed
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