2013 (10) TMI 963

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..... Tax liability under the management consultancy services. - However, with regard to the ERP implementation service, according to the Department, the said service would be liable to a tax under the category of management consultancy service, whereas according to the appellants, they would be taxable with effect from May 16, 2008 under the category of ‘information technology software services’ - Trib .....

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..... Appeal No.: ST/11873 of 2013 - - - Dated:- 19-7-2013 - Mr. M.V. Ravindran and Mr. H.K. Thakur, JJ. For the Appellant : Shri Jigar Shah, Advocate For the Respondent : Shri K. Sivakumar, A.R. ORDER Per : Mr. M.V. Ravindaran; This stay petition is filed for the waiver of pre-deposit of service tax of Rs. 58,45,029/-, interest thereof and various penalties under Finance Act, 199 .....

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..... Services with effect from 16.05.2008. Learned counsel submits that post 16.5.2008, they have deposited the service tax liability and the service tax which is disputed by them is prior to 16.5.2008. On perusal of the said case law, we find that the Revenue had taken up the matter in appeal before the Apex Court and the same was dismissed, which would mean that the issue attained finality as regards .....

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