TMI Blog2009 (12) TMI 430X X X X Extracts X X X X X X X X Extracts X X X X ..... n, Member (T) REPRESENTED BY: S/Shri G. Shivadass, Siddharth and Srivastava, Advocates, for the Appellant. Shri M. Vivekanandan, SDR, for the Respondent. [Order per: M.V. Ravindran, Member (J)]. - These two stay petitions are filed for waiver of the pre-deposit of the following amounts:- Appl. No. ST/548/09 Appl. No. ST/549/09 Demand Rs. 22,52,87,920/- Rs. 14,47,12,540/- Interest U/s 75 U/s 75 Penalties Rs. 200/- per day or 2% of Service tax u/s 76. Rs. 5000/- u/s 77 Rs. 22,52,87,920/- u/s 78. Rs. 200/- per day or 2% of Service tax u/s 76. 2. The issue involved in this case is regarding the Service tax liability on the appellants under t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and also sought for recovery of interest. 3. Ld. Counsel appearing on behalf of the appellant draws our attention to the para No. 5 of the Order-in-Original, wherein the adjudicating authority has clearly brought out the scope of the work done by the appellant after scrutinizing the copies of the agreements. It is his submission that from reading of the said para, it is clear that the appellants are providing complete IT services i.e. right from conceptualizing to procurement, upgradation and maintenance of the entire system till the final output. It is his submission that the appellants have started paying Service tax on these items w.e.f. 16-5-2008 as a new category of services was brought under the cover of tax net i.e. 'Information te ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hnical assistance in the form of back up and engineers being deputed to the customers' premises. It is his submission that the appellant should be put to some conditions. 5. We have considered the submissions made by both sides and perused records. The activities undertaken by the appellants have been recorded by the adjudicating authority in para 5, which reads as under:- "5. Further, on scrutiny of the copies of the agreements with M/s. Texas Instruments, M/s. Vijay Bank and M/s. ECGC produced by M/s. Wipro, it was seen that, M/s. Wipro were fully responsible for supply, hard ware/software installation, upgrading, maintenance of the entire equipment, troubleshooting the same, coordinating with the respective vendors of hardware/softwa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to financial management, human resource management, marketing management, production management, logistics management, procurement and management of information technology resources or other similar areas of management" 65(105)(r) "taxable service" means any service provided or to be provided, to a client, by 'a management consultant in connection with the management of any organization, in any manner; For the period 1-6-2007 onwards: 65(65) "management or business consultant" means any person who is engaged in providing any service, either directly or indirectly, in connection with the management of any organisation or business in any manner and includes any person who renders any advice, consultancy or technical assistance, in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7. We also find that the decision of the co-ordinate Bench, Chennai in the case of CMS (I) Operations Maintenance Co. Pvt. Ltd. v. CCE [ (7) S.T.R. 369 (Tri.-Chennai)] has also laid down the same principle as has been enumerated by the Bench in the case of Nirulas Corner House Pvt. Ltd. (supra). We find that this Bench in the case of IBM India Pvt. Ltd. (supra) and in the case of SAP India Sys., Application Products in Data Processing P. Ltd. (supra) was concerned with an identical issue - provision of IT services and held in favour of the assessee. 8. Prima facie, we are of the considered view that the services provided by the appellant may not fall under the category of 'management consultant service' from 16-5-2008. The services ..... X X X X Extracts X X X X X X X X Extracts X X X X
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