9911796707
TMI Blog2013 (9) TMI 514X X X X Extracts X X X X X X X X Extracts X X X X ..... Prasad, JC (AR) PER : P K Das The application filed by department for change of the respondent's name in the cause title is allowed. The respondent's name in the cause title shall now be read as " Commissioner of Service Tax " instead of Commissioner of Central Excise, Chennai-III. 2. Applicant is a proprietorship firm engaged in Practising Chartered Accountant services. There is a demand of s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submits that the demand is absolutely barred by limitation. In this context, he submits that all these issues are clearly mentioned in all the Returns and in the record. 4. Learned Authorized Representative for Revenue reiterates the findings of the Commissioner. He submits that on perusal of the nature of service as recorded in page 9 of the appeal would indicate that most of the services have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d Accountant, a practicing company secretary or a practicing cost accountant in connection with the management of any organization in any manner or recruitment of manpower in any manner shall be deemed to be the taxable service provided under the category of management consultant or manpower recruitment agency, as the case may be. Therefore, no exemption under this notification shall be applicable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... making and guidance needed for policy making". 5.3. In the case of M/s. Essel Group, amounting to Rs.2.50 crores, the service is in the nature of advice on national and international policies, social and political issues, promoter family interface and harmony and enabling identification of talent in India, especially in rural areas. 6. The Ld. Advocate submits that services in respect of Gujarat ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
