2006 (8) TMI 470 - AT - Service Tax

Summary

Issues:
1. Whether the appellant rendered services as a "Management Consultant" for a specific period under the provisions of Section 73 of the Finance Act, 1944.
2. Jurisdiction of the Commissioner to review orders under Section 84 of the Act.

Issue 1:
The appeal was filed against an order passed by the Commissioner confirming that the appellant rendered services as a "Management Consultant" during a specific period. The Service Tax amounting to Rs. 13,37,39,102/- was confirmed, along with interest and penalties imposed under various sections of the Finance Act, 1994. The appellant argued that the Commissioner's review under Section 84 was without jurisdiction as the order had effectively reviewed the Tribunal's decision, not the Assistant Commissioner's. The appellant cited case law to support the argument that the sale of software constitutes the sale of goods, not a service.

Issue 2:
The appellant contended that the Commissioner's order was illegal and without jurisdiction as it effectively reviewed the Tribunal's decision, which categorized the services as Consulting Engineer services. The Tribunal had previously affirmed that the services provided by the appellant fell under Consulting Engineer services. The appellant argued that the Commissioner had no power to review the Tribunal's order under Section 84 of the Act. Therefore, the impugned order was deemed to be set aside, granting the appeal with consequential relief.

In conclusion, the judgment addressed the issues of whether the appellant provided services as a "Management Consultant" and the jurisdiction of the Commissioner to review orders under Section 84 of the Act. The Tribunal found in favor of the appellant, setting aside the impugned order and granting consequential relief based on the previous categorization of services as Consulting Engineer services by the Tribunal.