TaxTMI 
TaxTMI 
2009 (12) TMI 430
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....,87,920/- Rs. 14,47,12,540/- Interest U/s 75 U/s 75 Penalties Rs. 200/- per day or 2% of Service tax u/s 76. Rs. 5000/- u/s 77 Rs. 22,52,87,920/- u/s 78. Rs. 200/- per day or 2% of Service tax u/s 76. 2. The issue involved in this case is regarding the Service tax liability on the appellants under the category of 'management consultant services' for the period April, 2002 to March, 2007 in one appeal and April, 2007 to March, 2008 in another appeal. The appellants had registration under the category of "Consulting Engineer service' from 2002 and are discharging Service tax liability under the said category in respect of services like 'security consultancy services, project management services etc. The appellants were....
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....T services i.e. right from conceptualizing to procurement, upgradation and maintenance of the entire system till the final output. It is his submission that the appellants have started paying Service tax on these items w.e.f. 16-5-2008 as a new category of services was brought under the cover of tax net i.e. 'Information technology services'. It is his submission that prior to 16-5-2008, the services are not liable to be covered under the category of 'management services'. He would submit that an identical issue was decided in the case of IBM India Pvt. Ltd. v. CST, Bangalore vide Final Order Nos. 973 to 975/2009 dated 16-4-2009 = 2010 (17) S.T.R. 317 (Tri.) and in the case of SAP India Sys., Application & Products in Data Processing P. Ltd....
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....the agreements with M/s. Texas Instruments, M/s. Vijay Bank and M/s. ECGC produced by M/s. Wipro, it was seen that, M/s. Wipro were fully responsible for supply, hard ware/software installation, upgrading, maintenance of the entire equipment, troubleshooting the same, coordinating with the respective vendors of hardware/software in order to ensure that the entire network was properly functioning and also to advise and assist the client so that the business requirement of the client was achieved." It can be seen from the above reproduced activities undertaken by the appellant, they provide complete solution of IT services to their customers like Vijaya Bank etc. We find that the lower authorities want to classify this service into 'manage....
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....-6-2007 onwards: 65(65) "management or business consultant" means any person who is engaged in providing any service, either directly or indirectly, in connection with the management of any organisation or business in any manner and includes any person who renders any advice, consultancy or technical assistance, in relation to financial management, human resources management, marketing management, production management, logistics management, procurement and management of information technology resources or other similar areas of management; 65(105)(r) "taxable service" means any [ provided or to be provided] to any person, by a management or business consultant in connection with the management of any organisation or business, in any ....