10th September, 2004
Notification No. 16/2004-Service Tax
In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable service provided to a client in respect of Enterprise Resource Planning software system by a management consultant in connection with the management of any organization in any manner, from the whole of service tax leviable thereon under section 66 of the said Act.
F. No. B2/8/2004-TRU
Deputy Secretary to the Government of India