2007 (2) TMI 666

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....m Original-in-Original No.58/2006 dated 26.9.2006 passed by the Commissioner of Service Tax, Bangalore. 3. The appellants were registered under the category of 'Consulting Engineer' and were paying Service Tax. Revenue has proceeded to consider the activity of appellant engaged in the business of software sales, development, maintenance, consultancy and training to come within the category of 'Management Consultancy and training to come within the category of 'Management Consultancy'. In regard to the operationalisation of R/3 application software, which is used to integrate various business functions such as inventory management, quality management, sales and distribution, etc., with the main financial system of the ....

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....al S/73/2005/MAS arising out of OIA No. 284/2003-CE dated 26.09.2003 passed by the Commissioner of Central Excise (Appeals), Bangalore. Paras 2 and 3 of the said Final Order are extracted herein below: "2. The present appeal is against demand of service tax on the service of Consulting Engineer, from the appellants, for the period 7.7.1997 to 27.02.1999. 3. After examining the records and hearing both sides, we find that the short question arising for consideration is whether the service rendered by Software Engineer could be considered to be service rendered by a Consulting Engineer. In the impugned order, the Id. Commissioner (Appeals) has lucidly dealt with the issue as under: "However, it is evident that apart....