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2019 (2) TMI 1106 - CESTAT AHMEDABADBenefit of N/N. 16/2004 dated 10.09.2004 - services provided as ‘Enterprise Resource Planning’ (ERP) - case of the department is that since the appellant are registered as Commercial Coaching or Training Service provider, the said service is not eligible for exemption under N/N. 16/2004-ST - Held that:- The appellant have provided ERP software service. ERP software service is explicitly exempted under N/N. 16/2004-ST dated 10.09.2004. The specific service, ERP System provided by a management consultant in connection with management of any organization, in any manner, is exempted. This notification itself endorses that the service of ERP software system is part and parcel of Management Consultancy Service. The only lapse on the part of the appellant is that they have not got the service i.e. Management Consultancy service added in the registration. Only because of this reason, it cannot be said that ERP software system service is not covered under ‘Commercial Training or Coaching Services’, whether the appellant have applied for registration or otherwise in their classification of service, will not change the position - ERP Software system service provided by the appellant is clearly eligible for exemption under Notification No. 16/2004-ST dated 10.09.2004. Appeal allowed - decided in favor of appellant.
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