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May 2008

Chartered Accountant’s Service

By Puloma Dalal, Bakul B. Mody, Chartered Accountants
Reading Time 1 mins
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II. Tribunal :


3. Chartered Accountant’s Service :


Sri Mogam Pullaiah v. CCE, Guntur (2008 TIOL 469 CESTAT
BANG).


â The appellant, a
chartered accountant, entered into contract with APCPDCL/AP Transco to carry out
the activity of billing for them. The Revenue demanded service tax under
Chartered Accountancy Service on receipts from such activity.


The appellant contended that billing was only a clerical
activity and such contracts were even granted to non-chartered accountants. The
work was done by staff who were not even SSC. The Tribunal relied on the
decision rendered by the Larger Bench in the case of CCE v. Umakanth & Co.
and allowed the appeal.

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