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of <h1>The Supreme Court dismissed the appeal in the case with citation 2010 (2) TMI 1139.</h1> The Supreme Court dismissed the appeal in the case with citation 2010 (2) TMI 1139. - 2010 (18) S.T.R. J137 (SC) The assessee 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 assessees are discharging Service Tax liability under the management consultancy services - the decision in the case of IBM INDIA PVT. LTD. Versus COMMISSIONER OF SERVICE TAX, BANGALORE [2009 (4) TMI 314 - CESTAT, BANGALORE] contested, where it was held that 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 - Held that: - the decision in the above case upheld - appeal dismissed - decided against Revenue. The Supreme Court dismissed the appeal in the case with citation 2010 (2) TMI 1139. Justices S.H. Kapadia, Swatanter Kumar, and C.K. Prasad were part of the order.
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