TMI Blog2018 (4) TMI 544X X X X Extracts X X X X X X X X Extracts X X X X ..... at: - in respect of the taxable service provided prior to 10/09/2004, the appellant had claimed service tax at the prevailing rate of 8% - differential duty cannot be demanded. CENVAT credit - service tax paid by other Chartered Accountant firm - input services - Held that: - the phrases such as, accounting, auditing and financing are specifically finding place in the inclusive part of the defi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant is a Chartered Accountant firm, undertaking various professional activities in audit, accounting, taxation, etc. for its clients. While scrutinizing the returns for the period October 2004 to March 2005, it was observed by the Department that the appellant had short paid service tax amount of ₹ 75,076/-. Further, the Department has also observed that the appellant had availed Cenva ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of provision of service should be considered as relevant date for determination of the rate of tax. Thus, he submits that the appellant had correctly discharged the service tax liability @ 8% on the value of the taxable service. With regard to taking of Cenvat credit on Chartered Accountant service, he submits that the expression such as, accounting, auditing and financing are specifically finding ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ced by the appellant to claim such rate of tax. However, on perusal of the invoices available in file, we find that in respect of the taxable service provided prior to 10/09/2004, the appellant had claimed service tax at the prevailing rate of 8%. Thus, we hold that the differential service tax cannot be confirmed against the appellant. 7. With regard to availment of Cenvat credit, we find that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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