2019 (2) TMI 1106

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ndent (AR) for the Respondent ORDER Per: Ramesh Nair The brief facts of the case are that, the appellant are registered as service provider under the category of 'Commercial Training or Coaching Services'. They filed ST-3 returns for the period October 2004 to March 2005 and April 2005 to September 2005, under the category of service provider of Commercial Training or Coaching Services. F....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the order-in-appeal, the appellant filed the present appeal. 2. None appeared on behalf of the appellant. However, on going through the grounds of appeal, we find that the appellant have provided the service of ERP software system. Though the appellant are providing the service of Commercial Training or Coaching Services for computer software but also providing service of ERP software system o....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... Del.) (e) BST Limited vs. CCE, Cochin - 2006 (4) STR 40 (Tri. Bang.) (f) Cosmic Dye Chemical vs. CCE, Bombay - 1995 (75) ELT 721 (SC) 3. Shri S.N. Gohil, Ld. Superintendent (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. He placed reliance on the judgment of the Tribunal in the case of Intelligroup Asia Pvt. Limited vs. CCE, Hyderabad - 2016 (46) S....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nection with the management of any organization in any manner, from the whole of service tax leviable thereon under section 66 of the said Act. [Notification No. 16/2004-S.T., dated 10-9-2004] From the reading of the above notification, it can be seen that the specific service, ERP System provided by a management consultant in connection with management of any organization, in any manner, is....