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2014 (6) TMI 274 - AT - Service TaxDemand of service tax - Management Consultancy nor Technical Assistance Service - Held that:- Providing of enlisted service is object of the definition clause in the law. None of the authorities have looked into basic ingredients of law to come to their conclusion - In absence of any finding, contrary to the claim of the appellant, it cannot be brought to charge of providing Management Consultancy Services - Decided in favour of assessee.
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