Scope of taxable services provided by a Practicing Chartered Accountant in their professional capacity - BPO Activities

Whether the activity of data processing work and maintenance of billing and accounting work on monthly/bimonthly basis of specified area is falling within the purview of "Taxable Services Provided by a Practicing Chartered Accountant" category.

This question was dealt by the CESTAT in the recent matter reported in (2008 -TMI - 3452 - CESTAT, SOUTH ZONAL BENCH, BANGALORE). In this case, tribunal held that,

The activity is carried out even by non CAs and it is done by unskilled employees who are employed on contract basis. The activity is not carried out in the course of duties to be performed by a CA.

Therefore, demand is not sustainable. 

(For full text of judgment visit - 2008 -TMI - 3452 - CESTAT, SOUTH ZONAL BENCH, BANGALORE)