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TMI Blog2010 (2) TMI 368X X X X Extracts X X X X X X X X Extracts X X X X ..... ng whether the services provided by the appellant fall under category of ‘Management Consultancy Services’. Held that-the appellant has deposited an amount of Rs. 18.12 crores for the period from 1-5-2006 to 31-3-2007 under the category of ‘Business Support Service’. Thus it consider that this amount as enough deposit for the disposal of the appeal. Accordingly the application for waiver of pre-de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nalty of Rs. 38,03,08,837/- under Section 78 of the Act; (iv) Penalty of Rs. 200/- per day or 2% of service tax under Section 76 of the Act; and (v) Penalty of Rs. 1000/- under Section 77 of the Act. 3. The service tax liability has arisen on the ground that the appellant has rendered services under category of 'Managed Services' and 'Consulting Integration Service'. The learned Counsel subm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T, Bangalore in Final Order Nos. 973 to 975/2009, dated 16-4-2009 [2010 (17) S.T.R. 317 (Tri.-Bang.)] and also of Chennai Bench in the case of CMS (I) Operations Maintenance Co. P. Ltd. v. CCE, Pondicherry [2007 (7) S.T.R. 369 (Tri. - Chennai)] to substantiate that the activity undertaken by the appellant does not fall under 'Management Consultancy Service'. 4. The learned Jt. CDR draws our at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tancy Services'. The contention of the appellant that the definition of 'Information Technology service' came into effect from 16-5-2008 for the first time and after the change, they would be taxable under the category of 'information technology software service' and definitely not under 'management consultancy service'. This issue needs to be gone into detail and that can be done only at the time ..... X X X X Extracts X X X X X X X X Extracts X X X X
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