9911796707
TMI Blog2015 (9) TMI 990X X X X Extracts X X X X X X X X Extracts X X X X ..... anaged service' and 'consulting and integration service' provided by the appellants, Revenue entertained a view that these services are classifiable under "Management Consultancy Service" and therefore appellant should have paid the Service Tax from November, 2004 onwards and accordingly the demand for Service Tax for the period from November, 2004 to March, 2007 amounting to Rs. 38,03,08,837/- has been confirmed towards Service Tax with interest and penalties under various sections of Finance Act have also been imposed. 2. The learned counsel for the appellants submitted the details of services provided by them as under : The appellants entered into agreements to manage the complete information technology infrastructure owned by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vice configurations, diagnose and resolve problems relating to the LAN. (iv) Help Desk Services: To provide a single point of contact for all problems/issues/requests and queries with regard to the IT environment, logging, routing, tracking and managing all requests, problems and issues relating to the infrastructure. (v) Vendor Management: To liaison with the various vendors on behalf of the customer for ongoing maintenance and support. (vi) Asset Management: Tracking of assets both hardware and software, of the client including the company vendor's license. Consulting and Integration Service The appellant also entered into agreement with customers like Reliance Gener ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld by the Hon'ble Supreme Court as reported in 2010 (18) S.T.R. J137 (S.C.). Further in subsequent decision in SAP India Pvt. Ltd. - 2011 (21) S.T.R. 303 (Tri.-Bang.), this was followed. 3. Learned AR submitted that the services provided by the appellants are in the nature of management service only and in this connection he drew our attention to Para 3 of the show cause notice where the nature of services provided have been detailed. He also drew our attention to the agreement entered into by the appellant. The appellants are fully responsible for hardware/software installation upgrading, maintenance of the network equipment, trouble shooting, coordinating with vendors of hardware/software to ensure that the entire network is properl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y organization in any manner and includes any person who renders any advice, consultancy or technical assistance, relating to conceptualizing, devising, development, modification, rectification or upgradation of any working system in any organization. The definition underwent some modification subsequently but the sum and substance of the activities of the management as contemplated under the provisions of Finance Act are as under : * Any service, either directly or indirectly, in connection with the management of any organization in any manner. * Any advice, consultancy or technical assistance, relating to conceptualizing, devising, development, modification, rectification or upgradation of any working system of any organization. * I ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
