ERP Implementation Taxable as ‘Information Technology Service’ from 16.05.2008

Intimate Fashions Pvt Ltd Vs Commissioner of GST & Central Excise (CESTAT Chennai) CESTAT Chennai held that service of ERP implementation falls under the category of ‘Information Technology Service’ and the same is taxable only with effect from 16.05.2008. Accordingly, such services received from abroad is leviable to service tax on reverse charge only from 16.05.2008. Facts- Revenue noticed that common server was installed in the premises of M/s. Bodyline Private Limited, Sri Lanka (BPLSL). The data required for IFIPL was stored in the server installed in BPLSL and accessed by the app...