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2012 (7) TMI 565 - CESTAT, BANGALOREWhether the activities relate to field of Management or Engineering - ERP implementation – Held that:- ERP software has been prepared obviously taking inputs from various domain experts such as inventory control, production engineering, finance, labour management, marketing etc. However, the software is predominantly a product evolved by engineers - It cannot be said that everybody who is concerned with ERP implementation should be a Management consultant as such consultant can be from any other discipline as well - Activities clearly are in the field of engineering and not in the field of management. Whether the service falls under Management Consultant - Appellants are claiming that their activities are only in relation to ERP implementation – Held that:- appellants are actually implementing applications software like SAP, Oracle, people soft. They are also into upgradation of application software from existing release level to higher version. They are also specifically into running of electronic data processing centre, business of data processing, word processing etc. - Same appears to be limited only to the field of Engineering and the services would fall under the category of consulting engineers only. Whether the doctrine of estoppel can be invoked - Commissioner has, invoking the doctrine of estoppel, held that the appellants have treated themselves as rendering the services of 'management or business consultant' - Appellants have availed the benefit of Notification No. 16/2004 ST - demand stands confirmed only on the ground that the activities of the appellants can be considered to be in the field of management to bring them under the category of "management consultant"/"management/business consultant". This is held to be not sustainable - Commissioner has chosen to treat as if there were no exports at all and demanded service tax on the entire turnover and there is no justification for demanding service tax on the export of services - denial of credit amounting to ₹ 2.33 crores during the period October 2005 to March 2008 was on the ground of non-production of the necessary documents. This is being contested by the appellants stating that they have produced the necessary documents to department - Regarding the taxability of services which is in favour of the assessee - Order of the Commissioner is set aside and the appeal allowed
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