TaxTMI 
TaxTMI 
2009 (4) TMI 314
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....owing tabular column. Appeal No. Order dated Period Service Tax and Interest Penalty ST/422/2007 5-9-2007 8-32003 to 8-9-2004 Rs.1,73,23,101/- Rs. 200/- per day u/s 76 Rs. 1000/- u/s 77 Rs. 2,60,00,000 u/s 78 ST/513/2008 17-8-2008 1.-3-2006 to 30.9-2006 Rs.3,57,32,749/- Rs. 200/- per day u/s 76 Rs. 1000/- u/s 77 ST/512/2008 16-8-2008 1-10-2006 to 31-3-2007 Rs.3,94,59,369/- and Interest u/s 75 Rs. 200/- per day u/s 76 As the issues involved in all the above appeals are one and the same, we are passing a common order. 2. We heard both sides. 3. The appellants are providing the following enterprise resource planning (ERP related services). (a) ERP plan....
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....information technology software service means any service provided or to be provided to any person in relation to information technology soft ware for use in the course, or furtherance, of business or commerce, including..... (iii) adaptation, upgradation, enhancement, implementation and other similar services related to information technology software". 4.2 The following cases have held that introduction of new entry im plies that services were not taxable earlier:- (a) BCCI v. CST [2007 (7) S.T.R. 384 (Tribunal - Mumbai)] (b) Glaxo Pharmaceuticals [2006 (3) S.T.R. 711 (Tri.-Mumbai) = 2007 (188) E.L.T. 171 (CESTAT-Mumbai)] (c) CCE v. MRF Ltd. [2004 (179) E.L.T. 472 (Tri.-Chennai)] (d) Kaveri Telecom Products Ltd. [2006 (1....
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.... SAP India System, Applications & Products in Data Processing (P) Ltd. v. CST, Bangalore [2007 (5) S.T.R. 439, (Tri.-Bang.) = 2007 (210) E.L.T. 64 (Tri. Bang.)] Implementation of the software package October 16, 1998 to March 31, 2000 SAP India System, Applications & Products in Data Processing (P) Ltd. v. CST Bangalore [2007-TIOL-772-CESTAT-BANG.] Implementation of the software package Post April 1, 2000 4.5 It was stated that the scope of deliverables under the agreement are the same and are in line with SAP India. SAP India and the appellant are treated as competitors in this field and have employees of the same qualifications and skills. 4.6 Applicability of consulting engineer's service: ....
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....ices' was introduced. 4.10 It was argued that exclusion from one entry implies that the ser vice is not taxable under another category. With respect to the exclusion of soft ware services from 'consulting engineer's services' and information technology services from 'business auxiliary services', the following cases have held that once there is a specific entry for an item in the tax code, the same cannot be taxed under a different entry: (a) Federal Bank Limited [2009 (15) S.T.R. 279 (Tribunal) = 2009-TIOL 584-CESTAT-B NG] (b) Led Pathlabs Ludhiana, Collection Centre [Final Order No. 289-292/06-ST (CESTAT-New Delhi) = 2006 (4) S.T.R. 527 (Tribunal)]. 4.11 Our attention was also invited to an existing ord....
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....services would fall under the category of consulting engineering services, however, they were excluded from the scope of engineering services by virtue of initially an exemption Notification 4/99-S.T., dated 28-2-1999 initially and later by excluding it from the scope of 'consulting engineering services' in the definition itself. Once a particular service is excluded from the scope of service tax where it normally is supposed to fall then it cannot be taxed under some other category. This principle has been followed in the case laws of Federal Bank Ltd. and also Lal Pathlabs Ludhiana, Collection Centre cases which have been cited earlier. However, w.e.f. 16-5-2008, information technology service was introduced. The definition of inf....