TMI Blog2017 (6) TMI 1003X X X X Extracts X X X X X X X X Extracts X X X X ..... ot be denied retrospectively by issuing a notification. The Explanation introduced under N/N. 15/2002-S.T., dated 01.08.2002, therefore, takes effect only from the date of its issue - demand set aside - appeal allowed - decided in favor of appellant. - ST/129/2006 - Final Order No. 41081 / 2017 - Dated:- 21-6-2017 - Ms. Sulekha Beevi C.S., Member (Judicial) And Shri V. Padmanabhan, Member (Technical) None for the Appellant Shri B. Balamurugan, AC (AR) for the Respondent ORDER Per Bench The appellants are registered under the category of Practicing Chartered Accountant and are registered with the Service Tax Department. They were also rendering service of Management Consultant Service , Manpower Recruitment Agency Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. None appeared on behalf of the appellant even though notice was issued. The appeal is taken up for disposal being of the year 2006, after hearing the learned AR and perusal of the records. 4. The issue whether the services of Management Consultant and Manpower Recruitment Agency provided by appellants in their professional capacity during the disputed period is taxable or not is settled by the decision of the Chennai Bench of the Tribunal in the case of Deloitte Haskins Sells Vs. Commissioner of Service Tax vide Final Order No. 40953/2017 dated 13.6.2017 as well as the judgment of the Ahmedabad Bench of the Tribunal as reported in 2014-VIL-292-CESTAT-AHM-ST and also in the case of M/s.S.B. Billimoria Co. Anr. Vs. Commissioner o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le services provided by a Practicing Chartered Accountant in the said notification 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 accountant, a practising company secretary or a practising cost accountant which may fall in any other taxable services as defined in clause (90) of section 65 of the said Act. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 liable to be taxed and Notification No.59/98-ST; dated 16.08.1998 specifically exempted the taxable services provided by the practicing Chartered Accountant or a Company Secretary or a Cost Accountant; services which are rendered to a client other than taxable services which were enumerated in the said Notification. In our considered view, the interpretation put forth by the appellant of the said ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the same can be differently interpreted by different persons. A benefit available on a plain reading of the notification cannot be denied retrospectively by issuing a notification. The Explanation introduced under Notification No.1/2002-S.T., dated 01.08.2002, therefore, takes effect only from the date of its issue. Therefore, Man-power recruitment Agent it rendered during the period 16.10.1998 to 31.07.2002 confirmed in the impugned order cannot be sustained. Demand is barred by limitation in the absence of charge of suppression of facts. The returns for the material period had been filed in time as prescribed and the demand notice was issued beyond the normal period after riling the returns. In the result, this appeal is allowed. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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