Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
A software engineer provides various services in relation to development and installation of software. He also provides advisory services in relation to development and installation of software.
Since, the services of a consulting engineer in relation to software engineering are not taxable under the category "consulting engineer services", department tried to levy service tax on the captioned activity under "management consulting services".
Honorable tribunal has held that the advisory service in relation of development and installation of software is also in the nature of software engineering services and not taxable as management consulting services.