9911796707
TMI Blog2009 (7) TMI 826X X X X Extracts X X X X X X X X Extracts X X X X ..... . S.B. Billimoria & Co. v. CCE, Chennai (Appeal No. S/99/2005) (2006 -TMI - 423 - Appellate Tribunal, Chennai) - held that the requirement of pre-deposit are waived and stay the recovery during the pendency of the appeal - ST/241/2009 - 744/2009 - Dated:- 28-7-2009 - Ms. Jyoti Balasundaram, Vice-President and Dr. Chittaranjan Satapathy, Member (T) REPRESENTED BY : Shri A.P. Datar, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... General Management Consultancy Services. (2) ERP Implementation Services. (3) Internal Audit Services. Moreover, he states that the appellants are rendering professional services which are in the nature of legal services such as :- (1) Direct tax/indirect tax compliance services which include assisting the clients on registration processes, periodical filing of returns, remitt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service tax on 'Professional Services" rendered by the chartered accountants under the category "Management Consultancy Services." Vide Stay Order No. 145/06 dated 21-2-06, in the case of M/s. S.B. Billimoria Co. v. CCE, Chennai (Appeal No. S/99/2005) [2006 (4) S.T.R. 214 (Tri. - Chennai)]. Further, he states that the Commissioner of Service Tax, Kolkata, in the appellant's own case, has decide ..... X X X X Extracts X X X X X X X X Extracts X X X X
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