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2013 (6) TMI 810 - AT - Service TaxExtract: .......come under the purview of Management Consultancy Service. If that be so, the question of liability on the foreign entity for the services rendered from abroad is also not sustainable. 6. In view of the above, we set aside the impugned order as the same is patently illegal and incorrect. The appeal is allowed. (Dictated and pronounced in Court)
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