2010 (2) TMI 368

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....nt. Smt. Joy Kumari Chander, Jt. CDR, for the Respondent. [Order per : M.V. Ravindran, Member (J)]. - When the matter was called, it was pointed out that the appellant has not filed Vakkalatnama. The learned Counsel undertakes to file the same in the afternoon. Accordingly we take up the stay petition for the disposal. 2. The stay petition is directed for waiver of pre-deposit of the foll....

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....rores, an amount of Rs. 18.12 crores stands appropriated by the adjudicating authority. He submits that they are challenging the entire demand of service tax. As regards the 'Management Consultancy Services', the learned Counsel submits that the services rendered would be appropriately taxable with effect from 16-5-2008 under the category of 'Information Technology Software Services' but not under....

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.... (i) ERP Planning and Advice; and (ii) ERP implementation service and adaptation of ERP software. She submits that as regards the ERP planning and advice, the appellants were discharging service tax liability under the 'management consultancy services'. She also draws our attention to the definition of 'management consultancy service'. 5. On a careful consideration of the submissions made by bo....