2010 (5) TMI 229

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....nalty of Rs. 72,25,49,033/- u/s 78 of the Finance Act 1994. (3)        Penalty of Rs. 100/- per day u/s 76 of the Finance Act, 1994 upto  9-9-2004 (4)        Penalty of Rs. 200/- per day from 10-9-2004 to 31-3-2006 u/s 76 of the Finance Act 1994 (5)        Penalty of Rs. 200/- or @ 2% on Rs. 72,25,49,033/- whichever is more u/s 76 of the Finance Act 1994. 2. The issue involved in this case is whether the appellant is liable to pay the service tax as adjudged by the adjudicating authority under the category of 'Management Consultancy Services.' 3. Assailing the said order, learned counsel submits that the issue involve....

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.... 2010-TIOL-167 CESTAT (Bang.)] wherein it was held that ERP implementation (which according to him is identical to the services rendered by the appellant in the current case) comes under the category of information technology service w.e.f, 16-5-2008 and prior to that date it was excluded from the definition of consulting engineer service. It is also his submission that the decision of the Tribunal in the case of Dr. Lal Path Labs Pvt. Ltd. v. CCE [2006 (4) S.T.R. 527 (Tri.-Del.)] would squarely cover the issue for the proposition that if any services are brought under the service tax net for the first time in that case, there is no service tax liability for the earlier period. He would also submit that the decision of this Bench in the cas....

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....ormation Technology Services or Management Consultancy Services. The issue is highly contentious. At the same time, reading the definition of Management Consultancy Services, we find that mere implementation of the information technology services would not get covered under the category of management consultancy services, as has been held by us in the appellant's own case wherein issue regarding the implementation of ERP programme was argued before us. It is also seen from the records that the officers of the appellant had given a statement indicating that the services provided by the appellant in terms of contracts covered may also cover the element of consultancy. All in all, we find that the entire issue is a contentious and an arguable ....