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2008 (5) TMI 119 - AT - Service TaxAppellant’ case is that it placed the services of some of the employees at the disposal of its sister concern on deputation basis – appellant’s submission is that salary etc. paid to them cannot be subjected to service tax - in order to attract the ‘management consultancy service’ the person concerned must render any advice, consultancy or technical assistance - prima facie case is in favour of the appellant and accordingly grant full waiver of the pre-deposit is granted
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