2009 (3) TMI 190 - AT - Service Tax

Appellants are Chartered Accountants providing consultancy services for filing income tax matters. The learned Chartered Accountant invites our attention to Exemption Notification No. 59/98, dated 16-10-1998 which gives exemption from payment of Service Tax in respect of services other than which are listed in the Notification. The service rendered by the appellant does not figure in the said list. Therefore, he states that the appellant would not be liable to Service Tax under the category of Chartered Accountant services. pre-deposit waived

Summary

The Appellate Tribunal CESTAT, Bangalore allowed the condonation application for a 6-day delay in filing the appeal. The appellant, a Chartered Accountant, argued for exemption from Service Tax under Notification No. 59/98. The Tribunal found merit in the appellant's case and ordered full waiver of dues until the appeal is disposed of, with a stay order on coercive action by revenue.