TaxTMI 
TaxTMI 
2007 (5) TMI 110
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....e in India. The Revenue issued show cause notice to the appellants alleging that the services provided by the appellants in respect of ERP software system was chargeable to service tax for the period from time to time 1-3-2000 to 9-9-2004. By way of Notification No. 16/2004- ST dated 10-9-2004 taxable services provided to a client in respect of ERP software system by a management consultant was exempted from the whole of service tax leviable thereon. In the impugned order, the Commissioner has confirmed the demand of Rs. 1,77,45,021/- from the appellants. The interest under section 75 of the Finance Act, 1994 was imposed. The penalty of Rs. 200/- per day under section 76 was imposed. The penalty of Rs. 1,000/- under section 77 was imposed. ....
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.... 16/2004-ST dated 10-9-2004 exempting taxable services provided to a client in respect of ERP software system by a management consultant from the service tax. The Revenue holds the view that prior to 10-9-2004 the services provided in respect of ERP software system was chargeable to service tax in the category of management consultant. In the show cause notice, suppression of facts alleged, therefore extended period was invoked. In the impugned order, the Commissioner has confirmed the proposal in the show cause notice. 3. The appellant was only acting as pass through agency for the affiliates whereby the affiliates received the SAP maintenance service directly from the SAP India. Since the appellant procured SAP licenses for TATA group co....
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....0 users when actually the affiliates are using the software for 3457 users. The finding of the Commissioner is perverse. 8. The appellant is not providing any consultancy, advice, or technical assistance relating to modification, rectification or upgradation or working system of the clients. 9. Notification No. 04/1999-ST dated 28-2-1999 exempted the taxable services provided to any person by a consulting engineer in relation to computer software from payment of whole of service tax leviable thereon. The notification exempted any engineer who provides any consultancy, advice, and technical assistance in relation to computer software from payment of service tax. As per the allegation in the show cause notice, the appellant provided a....
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....nbsp; (emphasis supplied) 11.Therefore in the absence of the Notification No. 4/99-ST which was earlier taking care of any engineering service in relation to computer software provided either as engineer or manageme....
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.... Bangalore - 2007 (5) S.T.R. 439 (Tri.) = 2007 (210) E.L.T. 64 (Tribunal) wherein it was held that M/s. SAP India rendered the services to consulting engineering services in relation to software for the period from 16-10-1998 to 31-3-2000. In other words, the learned Advocate impressed upon the Tribunal has already held for the period which is relevant in the present case. The services rendered by SAP India in relation to software amounts to only consulting engineering services since such services are exempted, there is no liability for payment of service tax. 4. Shri S.N. Prasad learned SDR reiterated the impugned order-in original. 5. We have gone through the records carefully. The point at which the issue is whether the appellant is re....