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2009 (4) TMI 314 - AT - Service TaxThe appellants are providing the following enterprise resource planning (ERP related services) (a) ERP planning and advice. (b) Actual ERP implementation service involving implementation and adaptation of ERP software. - As regards ERP planning and advice, the appellants are discharging Service Tax liability under the management consultancy services. - However, with regard to the ERP implementation service, according to the Department, the said service would be liable to a tax under the category of management consultancy service, whereas according to the appellants, they would be taxable with effect from May 16, 2008 under the category of ‘information technology software services’ - Tribunal’s earlier decisions categorically held that such services falling under the category of consulting engineering services, however, they were exempted by Notification 4/99-S.T., dated 28-2-1999 and excluded from definition itself subsequently – In the present case, the ER implementation service is definitely for use in furtherance of business and commerce and the service under dispute is for the implementation. So, implementation of the ERP services is specifically covered under the information technology service, which was effective only from 16-5-2008. Under these circumstances, it cannot be liable to Service Tax for a period prior to that
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