Service tax exemption for management consultancy on ERP software implementations removes tax liability for specified consultancy services. Exempts taxable services supplied by a management consultant in respect of an Enterprise Resource Planning software system to a client in connection with the management of any organization, removing the service tax liability otherwise leviable under the statutory service tax provisions; the exemption was issued by executive notification and later rescinded by a subsequent notification.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Service tax exemption for management consultancy on ERP software implementations removes tax liability for specified consultancy services.
Exempts taxable services supplied by a management consultant in respect of an Enterprise Resource Planning software system to a client in connection with the management of any organization, removing the service tax liability otherwise leviable under the statutory service tax provisions; the exemption was issued by executive notification and later rescinded by a subsequent notification.
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