Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2015 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (9) TMI 990 - AT - Service TaxClassification of service - Maintenance, management and repair service or Management Consultancy Service - Held that:- The description of the services in the show cause notice itself would show that the appellants are actually managing services in the first category and in the second category the consultancy and integration is entirely relatable to hardware and software in information technology. The show cause notice itself states that under managed service, HP takes over the entire responsibility of managing, maintaining, improving upon the procurement and replacement of IT components so as to keep the IT environment functioning properly keeping in account the business requirement of the client. Appellants are only managing the services and the consultation is only in relation to IT and therefore, in our opinion, the activities are not covered by “Management Consultancy Service” at all. Since on the basis of facts and application of law to the facts, we find that the services provided cannot be considered as “Management Consultancy Service” - Decided in favour of assessee.
|