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TMI Blog2015 (9) TMI 990X X X X Extracts X X X X X X X X Extracts X X X X ..... as to keep the IT environment functioning properly keeping in account the business requirement of the client. Appellants are only managing the services and the consultation is only in relation to IT and therefore, in our opinion, the activities are not covered by “Management Consultancy Service” at all. Since on the basis of facts and application of law to the facts, we find that the services provided cannot be considered as “Management Consultancy Service” - Decided in favour of assessee. - ST/273/2009-DB - Final Order No. 20218/2014 - Dated:- 11-2-2014 - Shri B.S.V. Murthy, Member (T) and S.K. Mohanty, Member (J) Shri G. Shivadass, Advocate, V. Lakshmikumaran V. Sridharan, for the Appellant. Shri A.K. Nigam, Addl. Commi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, VOIP systems, UPS and projectors. (ii) Server Management: To set up team to monitor faults and online performance of all servers includes automatic monitoring system alerts, hardware failures at server component level and operating system failures. Set up help desk to troubleshoot server operating system software problems, carry out testing and installation of patches and hot fixes, perform changes to configuration files, maintain servers, maintain files, allot shared disk space for new employees, manage the directory structure on each server, reset print queues and provide user operations support and access to printers and maintaining user profiles and backup data and systems on all servers. (iii) Network Management: To set ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith IT. The consultancy and integration work prior to 16-5-2008 was not taxable and managed service also was not taxable under Management Consultancy Service at all. The appellant considered the service as a Business Support Service and started paying tax from April, 2006. Nevertheless, the department continues to hold the stand that the services are classifiable under Management Consultancy Service and therefore the amount paid by them towards service tax under the category of Business Support Service has been considered and appropriated towards liability on Management Consultancy Service . It was submitted by the learned counsel that the department continues to hold that the appellant is liable to pay service tax under Managemen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Service has to be upheld. 4. We have considered the submissions made by both the sides. The description of the services in the show cause notice itself would show that the appellants are actually managing services in the first category and in the second category the consultancy and integration is entirely relatable to hardware and software in information technology. The show cause notice itself states that under managed service, HP takes over the entire responsibility of managing, maintaining, improving upon the procurement and replacement of IT components so as to keep the IT environment functioning properly keeping in account the business requirement of the client. 4.1 It is worthwhile to reproduce the definition of Management Co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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