2014 (1) TMI 1663 - HC - Service Tax

Chartered Accountant service - Whether the billing activity calculation undertaken at the behest of Chartered Accountant amounts to practicing of registered Chartered Accountancy in order to levy Service Tax - Held that - Chartered Accountants themselves do not prepare bills or vouchers. This is done by ministerial staff and clerks and that is not part of the job of the Chartered Accountant. As such we accept the findings of the Tribunal. - Decision in the case of COMMR. OF CUS. C. EX. & SERVICE TAX TIRUPATI Versus MAGHAM PULLAIAH 2015 (1) TMI 1047 - ANDHRA PRADESH HIGH COURT followed.

Summary

The High Court of Andhra Pradesh dismissed the appeal and upheld the Tribunal's findings in C.E.A. No. 80 of 2008. No costs were awarded, and any pending petitions in the appeal were closed.