https://www.taxtmi.com/caselaws?id=184302 Software-related activities involving sales, development, maintenance, consultancy, training and implementation support were treated as Consulting Engineer services rather than Management Consultancy services. The same Bench had already accepted this classification for the same assessee on similar facts, and that binding view was followed for the later period because the underlying activity and legal issue had not changed. On that basis, the impugned orders could not be sustained. The appeals succeeded, and consequential relief followed. en-us Fri, 23 Feb 2007 00:00:00 +0530 Tue, 05 Jul 2016 11:18:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=184302 Software-related activities involving sales, development, maintenance, consultancy, training and implementation support were treated as Consulting Engineer services rather than Management Consultancy services. The same Bench had already accepted this classification for the same assessee on similar facts, and that binding view was followed for the later period because the underlying activity and legal issue had not changed. On that basis, the impugned orders could not be sustained. The appeals succeeded, and consequential relief followed. Case-Laws Service Tax Fri, 23 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=184302