TMI Blog2018 (7) TMI 1002X X X X Extracts X X X X X X X X Extracts X X X X ..... fall in the category of professional activity of Chartered Accountant - these activities are exempted under Notification No. 59/98-ST dated 16.10.1998 - reliance placed in the case of COMMISSIONER OF CENTRAL EXCISE, MANGALORE VERSUS RAI ASSOCIATES [2007 (11) TMI 179 - CESTAT, BANGALORE], where it was held that the kind of activities which are involved in the present case do not fall in the definit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed with the department under the category of Chartered Accountant. M/s. Mangalore Electricity Company Ltd., Mangalore [MESCOM] were availing the services of the appellant for their accounting/ledger maintenance work. The appellants had not paid service tax on the amount received from M/s. MESCOM for the above said services rendered. They have paid the service tax for the consultation services to v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d Chartered Accountant appearing for the appellant submitted that the impugned order is not sustainable in law as the same is contrary to the binding judicial precedents. He further submitted that the services provided by the appellant relate to Consultancy Services and the said services do not come within the ambit of professional activity of Chartered Accountant and are exempted under Notificati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order. 6. After considering the submissions of both the parties and perusal of the material on record and the decisions relied upon by the appellant, we find that the impugned services rendered by the appellant to MESCOM do not fall in the category of professional activity of Chartered Accountant. Further, we find that these activities are exempted under Notification No. 59/98-ST dated 16.10.1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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