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2018 (9) TMI 1213 - AT - Service TaxClassification of Services - certain services provided by Chartered Accountant - Management Consultancy Services or not? - N/N. 59/1993-ST - Time limitation - Held that:- Management and consultancy can be provided by any person and by being a chartered accountant one does not go out of the purview of the definition - In the instant case, the services provided by appellant have been described by the appellant themselves as preparation of project feasibility report including financial feasibility, profile of the concern, etc. It is seen that the above description does not fall under the category described in the clarification of the Ministry dated 20/08/1999 - Preparation of project report would squarely fall under the description „relating to conceptualizing devising of any working system of any organization‟ and thus would squarely fall under the definition of Management of Consultancy firm - the services provided by the appellant are indeed covered under the definition of Management Consultancy Services. Time Limitation - Held that:- Even if appellant believed that the said services were exempted or non-taxable, it was necessary for him to declare the same in the ST-3 returns which they have failed to. Moreover, Chartered Accountants are experts in the field of Service Tax and the issue involved in the instant case is not one wherein anybody can have any doubt - invocation of extended period of limitation is also upheld. Appeal dismissed - decided against appellant.
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