TMI Blog2010 (5) TMI 229X X X X Extracts X X X X X X X X Extracts X X X X ..... mber (J) and P. Karthikeyan, Member (T) Shri K.S. Ravishankar, Advocate, for the Appellant. Shri P.R.V. Ramanan, Spl. Counsel, for the Respondent. [Order per : M.V. Ravindran, Member (J)]. - This stay petition is filed for waiver of pre-deposit of the following amounts. (1) Service Tax of Rs. 72,25,49,033/- u/s 73(1) of the Finance Act 1994 (2) Penalty of Rs. 72,25,49,033/- u/s 78 of the Finance Act 1994. (3) Penalty of Rs. 100/- per day u/s 76 of the Finance Act, 1994 upto 9-9-2004 (4) Penalty of Rs. 200/- per day from 10-9-2004 to 31-3-2006 u/s 76 of the Finance Act 1994 (5) Penalty of Rs. 200/- or @ 2% on Rs. 72,25,49,033/- whichever is more u/s 76 of the Finance Act 1994. 2. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case is from September 2003 to April 2006 i.e. before information technology services were brought under the service tax net. He would also draw our attention to the decision of this bench in the case of IBM India (P) Ltd. v. CST [2010 (17) S.T.R. 317 (Tri.-Bang. = 2010-TIOL-167 CESTAT (Bang.)] wherein it was held that ERP implementation (which according to him is identical to the services rendered by the appellant in the current case) comes under the category of information technology service w.e.f, 16-5-2008 and prior to that date it was excluded from the definition of consulting engineer service. It is also his submission that the decision of the Tribunal in the case of Dr. Lal Path Labs Pvt. Ltd. v. CCE [2006 (4) S.T.R. 527 (Tri.-Del.)] ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... auses of agreements which have been entered by the appellant with their customers. On perusal of the said agreement and the finding of the adjudicating authority, we find that at this stage we are of the view that services may fall under any one category i.e. Information Technology Services or Management Consultancy Services. The issue is highly contentious. At the same time, reading the definition of Management Consultancy Services, we find that mere implementation of the information technology services would not get covered under the category of management consultancy services, as has been held by us in the appellant's own case wherein issue regarding the implementation of ERP programme was argued before us. It is also seen from the recor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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