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    <title>2009 (4) TMI 314 - CESTAT, BANGALORE</title>
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    <description>The Tribunal ruled in favor of the appellants, determining that ERP implementation services should be classified under information technology services from May 16, 2008. As the disputed period predated this classification, the services were not taxable under management consultancy services. The Tribunal found no basis for the Department&#039;s demands and set aside the orders, relieving the appellants from Service Tax liability under the previous categorization.</description>
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      <description>The Tribunal ruled in favor of the appellants, determining that ERP implementation services should be classified under information technology services from May 16, 2008. As the disputed period predated this classification, the services were not taxable under management consultancy services. The Tribunal found no basis for the Department&#039;s demands and set aside the orders, relieving the appellants from Service Tax liability under the previous categorization.</description>
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