2013 (12) TMI 374

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....hri R.K. Singla, JCDR, for the Respondent. ORDER Heard both sides on the stay petition. 2. This is a demand of Service Tax of Rs. 62,54,560/- relating to the period 2008-09 under the category 'Management Consultancy Services'. There is also order for recovery of interest besides imposition of penalties. 3. Learned advocate submits that the applicant-company has incurred expen....

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....h maintenance and improvement of SAP owned by the foreign based service providers. This service has been wrongly treated as Management Consultancy Services and sought to be levied to Service Tax. Learned counsel also relies on the decision of the Tribunal in the case of IBM India Pvt. Ltd. as reported in 2010 (17) S.T.R. 317 wherein it has been held that services relating to ERP implementation are....