https://www.taxtmi.com/caselaws?id=774573 CESTAT Chennai held that appellant's services during 2005-06 to 2007-08 were properly classifiable as IT Software Services rather than Management Consultancy Services or Commercial Training Services. The tribunal distinguished between hardware engineering consultancy (taxable) and software-related technical assistance (non-taxable), finding appellant provided software design, programming, and testing services. Service tax demands of Rs.3,89,081 under Management Consultancy Services and Rs.71,849 under Commercial Training Services were set aside. Appeal allowed. en-us Thu, 10 Jul 2025 00:00:00 +0530 Fri, 11 Jul 2025 08:39:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774573 CESTAT Chennai held that appellant's services during 2005-06 to 2007-08 were properly classifiable as IT Software Services rather than Management Consultancy Services or Commercial Training Services. The tribunal distinguished between hardware engineering consultancy (taxable) and software-related technical assistance (non-taxable), finding appellant provided software design, programming, and testing services. Service tax demands of Rs.3,89,081 under Management Consultancy Services and Rs.71,849 under Commercial Training Services were set aside. Appeal allowed. Case-Laws Service Tax Thu, 10 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774573