Advisory Support Service Relating To Software Falls Within Service By Software Engineer: CESTAT

The Chandigarh Bench of Customs, Excise, and Service Tax Appellate Tribunal allowed the service tax exemption to Yamaha Motor's subsidiary and held that advisory support services relating to software clearly fall within the domain of the service provided by a software engineer.The bench of S. S. Garg and P. Anjani Kumar has observed that activities. The Chandigarh Bench of Customs, Excise, and Service Tax Appellate Tribunal allowed the service tax exemption to Yamaha Motor's subsidiary and held that advisory support services relating to software clearly fall within the domain of the service provided by a software engineer. The appellant has received a show cause notice in which it was alleged that the appellant's services to Yamaha India are taxable under the category of consulting engineer's service. The appellant filed a detailed reply to the show cause notice and explained that its activities were exempted from tax through notification 04/1999-ST dated 28.02.1999, as these services are in relation to computer software.