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2010 (3) TMI 221 - CESTAT, CHENNAIChartered Accountants Service – scope of “certification services” provided by CA – certificate issued in terms of section 92E and rule 12E of income tax – held that: , the certification in question will clearly fall under Audit/Certification Services even as per the clarification dt. 7.10.1998 issued by the Ministry of Finance. The verification of the books of accounts precedes issue of a certificate and such verification will fall within the scope of ‘accounting & auditing’ function – demand sustained.
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