Case law - 'ERP IMPLIMENTATION SERVICE'

[Vijay Chitte]

'ERP IMPLIMENTATION SERVICE' is presently exempted service in the category of Consulting engineer service? If, YES, Any one can provide me any case law for that.

[Madhukar N Hiregange]

AS on date I have not across any exemption for ERP implementation. This exemption was available in 2005 under management consultacny. My view is that the same maybe liable on a converse reasoning but whether it is proper to classify under MC is not sure.

AI Summary

ERP implementation service exemption questioned; no current exemption and classification under management consultancy remains uncertain. Whether ERP implementation service is exempt from service tax or classifiable as Consulting Engineer Service or Management Consultancy; no current exemption or case law was identified, though a prior exemption under Management Consultancy had existed and classifying ERP work under that head is uncertain, possibly leading to tax liability on converse reasoning.