https://www.taxtmi.com/caselaws?id=375479 The Tribunal held in favor of the appellant, stating that the Enterprise Resource Planning (ERP) software system services provided by them were eligible for exemption under Notification No. 16/2004, even though the appellant's registration did not explicitly mention Management Consultancy service. The demand raised by the department was deemed incorrect, and the penalties imposed under sections 76, 77, and 78 were not discussed in detail as the focus was on the exemption notification and service classification. Therefore, the impugned order was set aside, and the appeal was allowed. en-us Wed, 30 Jan 2019 00:00:00 +0530 Wed, 20 Feb 2019 06:35:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375479 The Tribunal held in favor of the appellant, stating that the Enterprise Resource Planning (ERP) software system services provided by them were eligible for exemption under Notification No. 16/2004, even though the appellant's registration did not explicitly mention Management Consultancy service. The demand raised by the department was deemed incorrect, and the penalties imposed under sections 76, 77, and 78 were not discussed in detail as the focus was on the exemption notification and service classification. Therefore, the impugned order was set aside, and the appeal was allowed. Case-Laws Service Tax Wed, 30 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375479