2008 (5) TMI 196

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..... ench, similar services in the case of SAP India were classified under the category of “Consulting Engineer Service” - Prima facie, therefore, the appellants have made a strong case in their favour – hence stay is granted - ST/422/2007 - 524/2008 - Dated:- 29-5-2008 - Dr. S.L. Peeran, Member (J) and Shri T.K. Jayaraman, Member (T) Shri Mahesh Jaising, Advocate, for the Appellant. Shri R. .....

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..... hey would actually be covered by "Information Technology Software service", which was introduced only with effect from May 16, 2008. The period involved is from 8-3-2003 to 9-9-2004. He relied on the following rulings: (i) Yokogawa Blue Star Limited v. Commissioner of Central Excise - 2006 (3) S.T.R. 284 (Tri.-Bang) = 2004 (177) E.L.T. 400 (CESTAT-Bang.) (ii) Commissioner of Central Exci .....

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..... ces rendered by the appellant would be classifiable under "Consulting Engineer Service" and not as "Management Consultant Services". At that time under the "Consulting Engineer Service", the software services were exempted. Therefore, it was argued that during the relevant period, the appellants were not liable to come under the tax net, 5. The learned JCDR stated that the CESTAT's Final Order .....

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