TMI Blog2021 (8) TMI 933X X X X Extracts X X X X X X X X Extracts X X X X ..... undisputed that such invoices were paid along with service tax. There is no bar by a professional Chartered Accountant in giving business consultancy for the purpose of export. Further, the Commissioner (Appeals) has travelled beyond the scope of Show Cause Notice rejecting the appeal on a new ground i.e. Chartered Accountant in practice cannot give consultancy for export - the appellant is entitled to rebate on the Service Tax paid on the consultancy bill, for consulting the Chartered Accountant. Appeal allowed - decided in favor of appellant. - SERVICE TAX APPEAL No. 52171 of 2019 (SM), SERVICE TAX APPEAL No. 52543-52544 of 2019 (SM) - FINAL ORDER No. 51745-51747/2021 - Dated:- 6-4-2021 - ANIL CHOUDHARY, MEMBER (JUDICIAL) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bate claim in respect of the disputed amount shown in Column 3. DDN/EXCUS/000/APP/18-20/2019-20 DATED 10.6.2019. The Commissioner (Appeals) upheld Order in original with reference to the disputed rebate amount shown in column 3. 2 ST/52171/2019 ST(SM) or ST/52543/2019 ST(SM) or ST/52543/2019 ST(SM) 4,54,500.00 October, 2016 to December, 2016 107/16-17, R/Bharat/S.Tax/2016-17 Dated 19.9.2017 -do- 3. ST/52171/2019 ST(SM) or ST/52543/2019 ST(SM) or ST/52543/2019 ST(SM) 4,68,600.00 April, 2017 to June, 2017 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted appeals of the appellant on a new ground, that the invoices had been issued by Anuj Maheshwari Co. a Chartered Accountancy firm for professional consultancy for export, that as per clause 11 of Part I of the First Schedule to Chartered Accountants Act, 1949 as amended, a Chartered Accountant could not engage in any business or occupation other than that of Chartered Accountancy, unless permitted by the Council so to engage; that the work claimed to be undertaken in this case is that of commission agent; that a Chartered Accountant holding certificate of practice could not provide such services; that this was professional misconduct under the Chartered Accountants Act, 1949; and that professional consultancy services in relation to e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... chartered accountant in his professional capacity, in any manner . Moreover, with effect from 01.07.2012, the definition of taxable service under section 65 B(51) of the Finance Act, 1994 read as under: (51) taxable service means any service on which service tax is leviable under section 66B; Section 66B ibid is reproduced below: SECTION [66B. Charge of service tax on and after Finance Act, 2012. -There shall be levied a tax (hereinafter referred to as the service tax) at the rate of [fourteen per cent.] on the value of all services, other than those services specified in the negative list, provided or agreed to be provided in the taxable territory by one person to another and collected in such manner as may be prescribed. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Chartered Accountant- Anuj Maheshwari and Company, copy of which is available in the appeal record. The invoices reads as professional consultancy for export against export consignment as per details, giving the export invoice number, date and quantity etc. Further, Service Tax has been charged by the Consultant and it is undisputed that such invoices were paid along with service tax. 12. I find that there is no bar by a professional Chartered Accountant in giving business consultancy for the purpose of export. I further find that the Commissioner (Appeals) has travelled beyond the scope of Show Cause Notice rejecting the appeal on a new ground i.e. Chartered Accountant in practice cannot give consultancy for export. I hold that the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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