https://www.taxtmi.com/caselaws?id=288973 The Tribunal remanded the case for reconsideration as the Commissioner's order lacked reasoning on classifying the appellant as a Management Consultant for tax purposes based on software sales. The Tribunal emphasized the need for detailed examination of the appellant's contentions regarding the essential ingredients for inclusion as a Management Consultant. The Tribunal also directed the Commissioner to thoroughly assess the exemption claim under Notification No. 15/2004-Service Tax for Enterprise Resource Planning software systems and provide a comprehensive decision within four months, allowing the appellant to contest effectively. en-us Fri, 02 Sep 2005 00:00:00 +0530 Wed, 08 Jul 2020 12:51:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288973 The Tribunal remanded the case for reconsideration as the Commissioner's order lacked reasoning on classifying the appellant as a Management Consultant for tax purposes based on software sales. The Tribunal emphasized the need for detailed examination of the appellant's contentions regarding the essential ingredients for inclusion as a Management Consultant. The Tribunal also directed the Commissioner to thoroughly assess the exemption claim under Notification No. 15/2004-Service Tax for Enterprise Resource Planning software systems and provide a comprehensive decision within four months, allowing the appellant to contest effectively. Case-Laws Service Tax Fri, 02 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288973