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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Government exempts service tax on ERP management consulting under Finance Act, 1994, section 93(1); rescinded in 2006.</h1> The Central Government, under the authority of section 93(1) of the Finance Act, 1994, exempts the service tax on services provided by management consultants related to Enterprise Resource Planning (ERP) software systems. This exemption applies to services offered in connection with the management of any organization. The exemption is granted in the interest of the public and removes the entire service tax liability under section 66 of the Act. This notification, initially issued on September 10, 2004, was later rescinded by Notification No. 2/2006 on March 1, 2006.
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