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2018 (2) TMI 1567 - AT - Service TaxChartered accountant - liability of service tax - certain considerations received by the appellant for other services (service activities are advice on finance, management, social / political issues, legal matters, negotiations, retainer service etc., to various corporate entities.) rendered by him in his professional capacity as a Chartered Accountant - Revenue entertained a view that such of the above activities like legal assistance, advisory work etc. were taxable under "Management, Consultant" service in terms of Section 65 (65) read with Section 65 (105) (r) of Finance Act, 1994. Held that: - The guidelines in Code of Ethics framed under the Chartered Accountant Act, 1949 categorically state that Chartered Accountant can practice to render entire range of "Management Consultancy and other Services". The appellant contested the tax liability for services rendered to Dishnet DSL Ltd. and Essel Mining Industries on the ground that these are more in the nature of legal services - the scope of tax entry for Management Consultant Service covers any service, either directly or indirectly, in connection with management of any organization in any manner and includes any person who renders any advice, consultancy or technical assistance, relating to conceptualising, designing, development, modification, rectification or upgradation of any working system of any organization. We note the ambit of service activity is very wide and not exhaustively listed - all the services rendered by Appellant, now under dispute are covered in such scope of tax entry as above. Revenue neutrality - extended period of limitation - Held that: - The statutory provisions which are directly relevant to the practicing Chartered Accountant were amended and the very nature of profession of the Appellant will make it clear that there could have been no bonafide belief about non-liability to tax in the present circumstances - extended period rightly invoked. Appeal dismissed - decided against appellant.
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