Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (7) TMI 1002 - AT - Service TaxClassification of services - accounting/ledger maintenance work - whether the services would be classified under the category of “Practicing Chartered Accountant”? or otherwise? - Held that:- The impugned services rendered by the appellant to MESCOM do not fall in the category of professional activity of Chartered Accountant - these activities are exempted under Notification No. 59/98-ST dated 16.10.1998 - reliance placed in the case of COMMISSIONER OF CENTRAL EXCISE, MANGALORE VERSUS RAI ASSOCIATES [2007 (11) TMI 179 - CESTAT, BANGALORE], where it was held that the kind of activities which are involved in the present case do not fall in the definition of professional activity of the Chartered Accountant and are exempted under N/N. 59/98-ST dated 16.10.1998 - appeal allowed - decided in favor of appellant.
|