9911796707
TMI Blog2006 (8) TMI 88X X X X Extracts X X X X X X X X Extracts X X X X ..... 5, dated 2-9-2005 [2006 (1) S.T.R. 198 (Tribunal)]. The issue before the Commissioner was whether the appellant M/s. SAP rendered services as "Management Consultant" for the period from 16-10-1998 to 31-3-2000 under the provisions of Section 73 of the Finance Act, 1944. The Commissioner has given very detailed findings to hold that the appellant rendered indeed services as 'Management Consultant' during the relevant period. Service Tax amounting to Rs. 13,37,39,102/- has been confirmed. Interest under Section 75 has been demanded. Penalty of Rs. 13 lakhs under Section 78 has been imposed. Further penalties have been imposed under Section 76 and 77 of the Finance Act, 1994. 3.Shri Prakash Shah, the learned Advocate, appeared for the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unal)] and, therefore, the question of order under Section 84 of the Finance Act, 1994 does not arise. In the above mentioned order, the Tribunal did not confirm the categorization of service under Consulting Engineer, as wrongly mentioned by the appellant. Further, in the impugned order, there is a clear finding that the sale of software necessarily involves Advice, Consultancy and Technical Assistance by the appellant relating to conceptualizing, devising, development, modification, rectification and upgradation of the working system of client's organization. The aforesaid activities would fall under the category of Management Consultancy leviable to Service Tax w.e.f 16-10-1998. The Commissioner's order is very clear on the issue. It is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eer. In the impugned order, the ld. Commissioner (Appeals) has lucidly dealt with the issue as under : "However, it is evident that apart from licensing/sale of software, the appellant has to undertake quite a lot of activities, which are advisory in nature. These activities though inextricably connected with sale/licensing of software, are in the nature of services. These services involve consultation and advice. In developing and licensing for software business applications, the appellants have to employ a large number of qualified engineers apart from other professionals. In order to install their software in a particular industry/company, they have to provide a lot of advise related to software engineering. It should be borne in mind ..... X X X X Extracts X X X X X X X X Extracts X X X X
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