{"id":239689,"date":"2020-11-26T15:30:08","date_gmt":"2020-11-26T10:00:08","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=239689"},"modified":"2020-12-11T12:34:33","modified_gmt":"2020-12-11T07:04:33","slug":"cestat-%e2%94%82-enterprise-resource-planning-erp-does-not-attract-service-tax-under-the-category-of-management-or-business-consultant-service-tribunal-allows-appeal","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2020\/11\/26\/cestat-%e2%94%82-enterprise-resource-planning-erp-does-not-attract-service-tax-under-the-category-of-management-or-business-consultant-service-tribunal-allows-appeal\/","title":{"rendered":"CESTAT | Enterprise Resource Planning (ERP) does not attract service tax under the category of Management or Business Consultant Service; Tribunal allows appeal"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong>Customs, Excise and Services Tax Appellate Tribunal (CESTAT):<\/strong> The Coram of S.S. Garg (Judicial Member) and P. Anjani Kumar (Technical Member) allowed an appeal directed against the order passed by the Commissioner of Service Tax.<\/p>\n<p style=\"text-align: justify;\">The appellants were developer of an internet based trading software \u201cTrade Anywhere\u201d and licensing the same to its customers who were primarily share broking houses \/ financial institutions \/ banks and media portals. The appellant for providing such software license, had entered into Software License Agreements with various share broking houses, etc. For licensing of software, appellants were collecting charges termed as \u201clicense fee\u201d and on this value they were collecting and discharging CST @ 4% for interstate sales and excise duty. The department entertained the view that the appellants were liable to pay service tax under Management or Business Consultant Service as provided in Finance Act, 1994 but were not paying the same and had also not informed the department about non-payment of service tax on Management or Business Consultant Service. Appellant filed detailed reply to the show-cause notice praying that proceedings be dropped as the appellants were not liable to pay service tax under the category of Management or Business Consultant Service. The Commissioner rejected the contentions of the appellant and confirmed the demand in the impugned order, thus the instant appeal.<\/p>\n<p style=\"text-align: justify;\">The counsel for the appellant, Mr. Syed Khamnuddin submitted that as regard \u201cTrade Anywhere\u201d software, they were not undertaking any consultancy work. The skill required and the service provided were in the field of engineering rather than in the field of trading or finance. The appellant\u2019s software and the related services were to be treated as a product in the field of engineer notwithstanding any inputs that might have been taken from other domain groups. He further submitted that the respondent had failed to establish that the appellant\u2019s customers were receiving any advice \/ consultation from the appellants in the areas of management. He further submitted that Information Technology Software Service was specifically made taxable under Information Technology Software Service only from 16-5-2008 and the disputed period in this case was prior to 16-5-2008 and therefore, no service tax could be demanded during the period prior to 16-5-2008.<\/p>\n<p style=\"text-align: justify;\">The issue before the Tribunal was to decide whether the services rendered by the appellant as per their agreement with their customers fell in the definition of taxable services of Management or Consultant Service as alleged by the department or it fell under the definition of Information Technology Software Service as claimed by the appellant. The Tribunal considered the view given by the Commissioner that the services rendered by the appellant were covered under the category of Enterprise Resource Planning (ERP) Software Application but did not agree with the view that ERP would fall under Management or Business Consultant Service or Information Technology Software Service and would be liable for service tax. The Tribunal further found that as per the terms of the Agreement entered into between the appellant and their clients, the activities undertaken by the appellant were covered under the definition of Information Technology Software Service as specifically covered under the Information Technology Services as taxable under Section 65(105)(zzzze) with effect from 16-5-2008. The Tribunal relied on the judgment of <em>IBM India v. Commr. of Service Tax<\/em>, Bangalore: [2009] 23 STT 338 (Bang.-CESTAT) maintained by the Supreme Court in <em>Commr. v. IBM (P) Ltd.<\/em>, 2010 (18) STRJ 137 (SC) for deciding the issue involved quoting the relevant paras.<\/p>\n<p style=\"text-align: justify;\">The Tribunal while allowing the appeal held that the appellants were not liable to pay service tax during the disputed period under the category of Management or Business Consultant Service.[Religare Technova Global Solutions Ltd. v. CST, <a href=\"http:\/\/www.scconline.com\/DocumentLink\/xb2k5wyT\"><b>2020 SCC OnLine CESTAT 320<\/b><\/a>, decided on 24-11-2020]<\/p>\n<hr \/>\n<p><span style=\"color: #008000;\">Suchita Shukla, Editorial Assistant has put this story together<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The Coram of S.S. Garg (Judicial Member) and P. Anjani Kumar (Technical Member) allowed <\/p>\n","protected":false},"author":67011,"featured_media":201689,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,11],"tags":[6651,29785,3208],"class_list":["post-239689","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-casebriefs","category-tribunals_commissions_regulatorybodies","tag-cestat","tag-law","tag-service_tax"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.4 (Yoast SEO v26.4) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>CESTAT | Enterprise Resource Planning (ERP) does not attract service tax under the category of Management or Business Consultant Service; Tribunal allows appeal | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2020\/11\/26\/cestat-\u2502-enterprise-resource-planning-erp-does-not-attract-service-tax-under-the-category-of-management-or-business-consultant-service-tribunal-allows-appeal\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"CESTAT | Enterprise Resource Planning (ERP) does not attract service tax under the category of Management or Business Consultant Service; Tribunal allows appeal\" \/>\n<meta property=\"og:description\" content=\"Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The Coram of S.S. 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Tribunal allows appeal","author":"Editor","date":"September 2, 2020","format":false,"excerpt":"Customs, Excise and Services Tax Appellate Tribunal (CESTAT): A Division Bench of Anil Choudhary (Judicial Member) and P. Anjani Kumar (Technical Member), allowed an appeal in order to find out that whether the appellant were liable to pay Service Tax under the Head \u201cFranchise Services\u201d on their activity of granting\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":322687,"url":"https:\/\/www.scconline.com\/blog\/post\/2024\/05\/22\/reimbursement-expenses-and-rent-free-accomodation-not-part-of-total-consideration-for-arriving-at-service-tax-payable-cestat-legal-news\/","url_meta":{"origin":239689,"position":2},"title":"Reimbursement expenses &amp; rent-free accommodation not part of total consideration for calculating Service Tax: CESTAT","author":"Editor","date":"May 22, 2024","format":false,"excerpt":"The Tribunal opined that both service provider and service recipient were government undertakings and cannot be said to have any intention to evade the tax payment.","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"CESTAT","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/04\/CESTAT.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/04\/CESTAT.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/04\/CESTAT.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/04\/CESTAT.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":242096,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/01\/11\/cestat-whether-cenvat-credit-of-service-tax-paid-on-the-deposit-insurance-service-provided-by-the-dicgc-available-tribunal-explains-while-allowing-appeal\/","url_meta":{"origin":239689,"position":3},"title":"CESTAT | Whether Cenvat credit of service tax paid on the deposit insurance service provided by the DICGC available; Tribunal explains while allowing appeal","author":"Editor","date":"January 11, 2021","format":false,"excerpt":"Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Ajay Sharma (Judicial Member) allowed an appeal which was filed challenging the order passed by the Commissioner by which he had rejected the appeal filed by the Appellants while upholding the Order-in-Original. The issue involved was whether the Appellant was eligible to\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":324296,"url":"https:\/\/www.scconline.com\/blog\/post\/2024\/06\/13\/cestat-upholds-order-directing-to-pay-service-tax-for-construction-of-racetrack\/","url_meta":{"origin":239689,"position":4},"title":"\u2018Racetrack not meant for public access as a right, thus not exempted from tax\u2019; CESTAT upholds order directing to pay service tax for construction of racetrack","author":"Arushi","date":"June 13, 2024","format":false,"excerpt":"The Tribunal stated that for a place to fall within the ambit of a public place, the element of right of access of public was a necessary concomitant.","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"CESTAT","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/04\/CESTAT.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/04\/CESTAT.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/04\/CESTAT.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/04\/CESTAT.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":361246,"url":"https:\/\/www.scconline.com\/blog\/post\/2025\/09\/23\/damages-for-dispute-settlement-not-declared-service-cestat\/","url_meta":{"origin":239689,"position":5},"title":"Damages received for dispute settlement of agreement to sell, not taxable as \u2018declared service\u2019 under S. 66-E(e) of Finance Act, 1994: CESTAT","author":"Bharti","date":"September 23, 2025","format":false,"excerpt":"A settlement of dispute is clearly not an agreement to tolerate any act or situation. It is beyond the scope of Section 66-E(e) of the Finance Act, 1994 and thus not a \u2018declared service\u2019.","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"damages for dispute settlement not declared service","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/09\/damages-for-dispute-settlement-not-declared-service.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/09\/damages-for-dispute-settlement-not-declared-service.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/09\/damages-for-dispute-settlement-not-declared-service.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/09\/damages-for-dispute-settlement-not-declared-service.webp?resize=700%2C400&ssl=1 2x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/239689","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/67011"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=239689"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/239689\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/201689"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=239689"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=239689"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=239689"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}