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2021 (8) TMI 933 - AT - Service TaxRebate of service tax paid - rebate claims rejected on the ground that the activities of the received services had no nexus with export consignment - Clause (e ) of para 3 of N/N. 41/2012-ST dated 29.06.2012 - HELD THAT:- The invoices in question were issued by the Chartered Accountant- Anuj Maheshwari and Company, copy of which is available in the appeal record. The invoices reads as ‘professional consultancy for export against export consignment as per details, giving the export invoice number, date and quantity etc.’ Further, Service Tax has been charged by the Consultant and it is undisputed that such invoices were paid along with service tax. There is no bar by a professional Chartered Accountant in giving business consultancy for the purpose of export. Further, the Commissioner (Appeals) has travelled beyond the scope of Show Cause Notice rejecting the appeal on a new ground i.e. Chartered Accountant in practice cannot give consultancy for export - the appellant is entitled to rebate on the Service Tax paid on the consultancy bill, for consulting the Chartered Accountant. Appeal allowed - decided in favor of appellant.
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