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2015 (1) TMI 1047 - 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:- Tribunal has relied on its own decision in the case cited [2007 (10) TMI 144 - CESTAT, BANGALORE]. In that case, it was held that the billing activity, which is undertaken at the instance and on behalf of a Chartered Accountant, is not the job of Chartered Accountant professionals. We find sound logic of this conclusion as the Chartered Accountant starts his functioning the moment accounts are complete. If the accounts are not complete, the Chartered Accountants ordinarily advise their clients to prepare proper accounts, and in support of these accounts vouchers and bills are required to be prepared. 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. We, therefore, do not find any merit in this appeal. - Decided against Revenue.
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