2012 (6) TMI 190

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..... llant is a firm of chartered accountants and are providing services under the category of practising chartered account. The appellant filed a refund claim of service tax paid for Rs.21,102/-. The refund claim was filed consequent to dropping of show cause notice raising a demand against the appellant taking a view that service tax is liable to be paid on auditing services rendered by the firm. The .....

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..... that the appellant was rendering different types of services during the relevant period and wherever the service rendered was a taxable service, the invoice was showing the service tax separately and paying the same to the department. Where the appellant felt that the service was not liable to service tax, no service tax was collected. This itself in my opinion would be sufficient to show that th .....

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..... expenses and some were deducted out of their profit, therefore, the refund claim cannot be denied on this ground also. Having regard to the facts and circumstances and also the amount involved, I find that appellant is eligible for the refund claimed by them and allow the appeal with consequential relief to the appellant.   (Dictated and pronounced in the Court)  
Case laws, Decisio .....

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