2015 (1) TMI 1047

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..... s own decision in the case cited [2007 (10) TMI 144 - CESTAT, BANGALORE]. In that case, it was held that the billing activity, which is undertaken at the instance and on behalf of a Chartered Accountant, is not the job of Chartered Accountant professionals. We find sound logic of this conclusion as the Chartered Accountant starts his functioning the moment accounts are complete. If the accounts ar .....

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..... itted previously by this Court. However, no question was formulated. We, therefore, formulate the following question for decision. Whether the billing activity calculation undertaken at the behest of Chartered Accountant amounts to practising of registered Chartered Accountancy in order to levy Service Tax? 2. In this appeal, the learned Tribunal has not decided anything independently, but .....

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..... rtered Accountant is to examine and verify whether proper accounting has been done conforming to the provision of law. The faculty needed for carrying out the Chartered Accountancy profession is something superior to that of the faculty of a clerk who merely do this billing activity. 5. We have heard the learned counsel appearing for the parties. We noticed that the learned Tribunal has relied .....

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