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THE FINANCE ACT, 1994 - SERVICE TAX
65(65) "management consultant"

65. Definition.-

In this Chapter, unless the context otherwise requires,

(65) "management consultant" means any person who is engaged in providing any service, either directly or indirectly, in connection with the management of any organisation in any manner and includes any person who renders any advice, consultancy or technical assistance, relating to conceptualising, devising, development, modification, rectification or up-gradation of any working system of any organisation;