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2017 (6) TMI 818 - CESTAT CHENNAI

2017 (6) TMI 818 - CESTAT CHENNAI - TMI - Management Consultancy Service - Manpower Recruitment Service - demand of tax for professional capacity for the period 1998-2002 - Held that: - There is no dispute that Management Consultancy Service is not mentioned in clause (i) to (xi) of the said notification. So, the appellant are eligible to the benefit of the said notification prior to 01.08.2002 - The appellant is eligible for exemption under notification as per Board's Circular No.55/98-ST - dem .....

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ement Consultancy Services and Manpower Recruitment Service. During the period in dispute, Notification 59/98 exempted taxable services provided by practicing Chartered Accountant in his professional capacity other than the services listed in the said notification. The list did not include the services namely Management Consultancy Service and Manpower Recruitment Service. Later, Notification No. 15/2002-ST dated 1.8.2002 was introduced wherein an Explanation was inserted in Notification 59/98 w .....

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t Consultancy Service and Manpower Recruitment Service provided by them in their professional capacity during the said period. 2. At the time of hearing, the learned counsel Shri Harish Bindumadhavan submitted that the issue for the said period stands covered in the appellant s own case as reported in 2014-VIL-292-CESTAT-AHM-ST and also the case of appellant s sister concern M/s. S.B. Billimoria & Co. & Anr. Vs. Commissioner of Service Tax, Chennai by this Tribunal in Final Order No. 408 .....

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t was included under the category of Practicing Chartered Accountants service by inserting Explanation in Notification No.15/2002-ST, dated 01.08.2002 of parent Notification No.59/98-ST, dated 16.10.1998. In the present appeals, the demand was raised prior to 01.08.2002 under the category of Management Consultancy Service. The appellants claimed the benefit of the Notification 59/98-ST (supra), as no service tax is leviable on the Practicing Chattered Accountant for rendering Management Consulta .....

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otification make it clear that any taxable service provided by the Practicing Chartered Accountant other than mentioned in the notification are exempted. This is also clear from amended Notification No.15/2002-ST (supra). The relevant portion of the Notification No.15/2002 is as under:- In the said notification, the following Explanation shall be inserted in the end, namely:- Explanation. Nothing contained in this notification shall apply to the services provided by a practising chartered accoun .....

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t consultant or manpower recruitment agency, as the case may be. Therefore no exemption under this notification shall be applicable to such practising chartered accountant, a practising company secretary or a practising cost accountant . There is no dispute that Management Consultancy Service is not mentioned in clause (i) to (xi) of the said notification. So, the appellant are eligible to the benefit of the said notification prior to 01.08.2002. 4. We find that in the case of M/s. Deloitte Hask .....

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M/s. Deloitte Haskins and Sells (supra) is reproduced below:- 10. As regard the question of service tax liability on the Management Consultancy Services, the issue can be grouped into two parts. The first part upto Issuance of Notification No.15/2002-ST, dated 1st Aug. 2002 and subsequent period. 10.1 The appellant is a practicing Chartered Accountant and has been registered with the authorities as such. We find that during the period prior to 01.08.2002, he Chartered Accountant services were li .....

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the said Notification 59/98-ST till 01.08.2002. This view has been taken by the Co-ordinate Bench in the case of Sridhar & Santhanam (supra) wherein the Tribunal held as under:- I have considered the case records and the rival submissions. The dispute to be resolved in this case relates to the Notification No.15/2002-Service Tax, dated 1st August, 2002. The dispute is confined to the date of effect of the Explanation introduced by this notification. The notification does not contain anything .....

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