Management or Business consultant - Taxable Services - As appliable on or before 30-6-2012 - Service Tax

Management or Business consultant (w.e.f. 16.10.1998) What is taxable - 65(105)(r) Any service provided or to be provided to any person, by a management or business consultant in connection with the management of any organisation or business, in any manner; Who is the receiver of service Upto 15-5-2008 - a Client W.e.f. 16-5-2008 - Any person Who is the provider of service Management consultant (Any person) Meaning of Management consultant - 65(65) management or business consultant" means any person who is engaged in providing any service, either directly or indirectly, in connection with the management of any organization or business in any manner and includes any person who renders any advice, consultancy or technical assistance, in relation to financial management, human resources management, marketing management, production management, logistics management, procurement and management of information technology resources or other similar areas of management; ************************* A. As per Paragraph No 6. of Circular No. 96/7/2007 dated 23/8/2007 states that :- "6. This circular supersedes all circulars, clarifications and communications, other than Orders issued under section 37B of the Central Excise Act, 1944 (as made applicable to service tax by section 83 of the Finance Act, 1994), issued from time to time by the CBEC, DG (Service Tax) and various field formations on all technical issues including the scope and classification of taxable services, valuation of taxable services, export of services, services received from outside India, scope of exemptions and all other matters on levy of service tax. With the issue of this circular, all earlier clarifications issued on technical issues relating to service tax stand withdrawn."