d08c4f03_nternational_in_bound___Page_3__Comment
[Reference Code] 017.01 / 01.07.07 [Issue] Whether services provided in relation to merger or acquisition is covered under management or business consultant service [section 65(105)(r)]? [Comment] 
Services provided in relation to merger, acquisition and other form of restructuring of business organization are covered within the scope of management or business consultant service [section 65(105)(r)].
014 - Service Tax - Circulars - Year 2007 - Circular No.- 90 /1/2007, dated - 03-01-2007 - Applicability of service tax on international in-bound - Page 3
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