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2014 (1) TMI 1663 - ANDHRA PRADESH HIGH COURTChartered Accountant service - Whether the billing activity calculation undertaken at the behest of Chartered Accountant amounts to practicing of registered Chartered Accountancy in order to levy Service Tax - Held that:- Chartered Accountants themselves do not prepare bills or vouchers. This is done by ministerial staff and clerks and that is not part of the job of the Chartered Accountant. As such, we accept the findings of the Tribunal. - Decision in the case of COMMR. OF CUS., C. EX. & SERVICE TAX, TIRUPATI Versus MAGHAM PULLAIAH [2015 (1) TMI 1047 - ANDHRA PRADESH HIGH COURT] followed.
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