TMI Blog2019 (2) TMI 1106X X X X Extracts X X X X X X X X Extracts X X X X ..... t 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. - Appeal No. ST/310/2009 -DB - A/10206/2019 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... grounds of appeal, we find that the appellant have provided the service of ERP software system. Though the appellant are providing the service of Commercial Training or Coaching Services for computer software but also providing service of ERP software system on behalf of the clients to their employees or candidates. It was submitted that for the purpose of ERP software service they have not applied to add the category of Management Consultant, however, at the time of filing of ST-3 return they disclosed the claim of exemption. They also submitted that the penalty imposed under section 76, 77 and 78 are liable to be set-aside invoking Section 80 of the Finance Act. In this regard they placed reliance on the following judgments:- (a) CCE. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsultant in connection with the management of any organization in any manner, from the whole of service tax leviable thereon under section 66 of the said Act. [Notification No. 16/2004-S.T., dated 10-9-2004] From the reading of the above notification, it can be seen that 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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