TaxTMI 
TaxTMI 
2006 (8) TMI 88
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 16-10-1998 to 31-3-2000 under the provisions of Section 73 of the Finance Act, 1944. The Commissioner has given very detailed findings to hold that the appellant rendered indeed services as 'Management Consultant' during the relevant period. Service Tax amounting to Rs. 13,37,39,102/- has been confirmed. Interest under Section 75 has been demanded. Penalty of Rs. 13 lakhs under Section 78 has been imposed. Further penalties have been imposed under Section 76 and 77 of the Finance Act, 1994. 3.Shri Prakash Shah, the learned Advocate, appeared for the appellants and Shri R.K. Singla, the learned JCDR, for the Revenue. 4.The learned Advocate brought to our notice that the purported power of Review under Section 84 exercised by the Commissio....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ce under Consulting Engineer, as wrongly mentioned by the appellant. Further, in the impugned order, there is a clear finding that the sale of software necessarily involves Advice, Consultancy and Technical Assistance by the appellant relating to conceptualizing, devising, development, modification, rectification and upgradation of the working system of client's organization. The aforesaid activities would fall under the category of Management Consultancy leviable to Service Tax w.e.f 16-10-1998. The Commissioner's order is very clear on the issue. It is a fact that the R/3 software developed by the appellant is a Management Consultant software. The appellant had not adduced any evidence to the effect that the customer has engaged any consu....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... undertake quite a lot of activities, which are advisory in nature. These activities though inextricably connected with sale/licensing of software, are in the nature of services. These services involve consultation and advice. In developing and licensing for software business applications, the appellants have to employ a large number of qualified engineers apart from other professionals. In order to install their software in a particular industry/company, they have to provide a lot of advise related to software engineering. It should be borne in mind that the scope of consulting engineers is not limited only to the traditional branches of engineering such as mechanical, electrical and civil. Engineering techniques are applied even in manage....