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2009 (3) TMI 99 - CESTAT NEW DELHIActivity of deputing some officials and staff to another group company which were engaged in day-to-day activities - “management consultant” is “one who is engaged in providing service relating to conceptualizing, devising, development, modification, rectification or upgradation of any working system of any organization” – held that impugned activities can be considered only as that of “supplier of manpower” which was taxable only from 16-6-2005 – held that activities of the appellants do not fall under the category of “management consultant”
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