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TMI Blog2015 (4) TMI 217X X X X Extracts X X X X X X X X Extracts X X X X ..... ent Agent' it rendered during the period 16.10.1998 to 31.07.2002 confirmed in the impugned order cannot be sustained. - decision in the of M/s Deloitte Haskins & Sells Versus The Commissioner, C&ST, Ahmedabad [2014 (12) TMI 43 - CESTAT AHMEDABAD] followed - Decided in favour of assessee. - ST/00099/2005, ST/00154/2006 - - - Dated:- 27-11-2014 - Pradip Kumar Das And R. Periasami,JJ. For the Appellant : Mr S Thirumalai, Adv. For the Respondent : Mr M Rammohan Rao, DC (AR) ORDER Per: Pradip Kumar Das: Common issue involved in these appeals and, therefore, both are taken up together for disposal. 2. The learned Advocate submits that both the appellants are practicing Chartered Accountants and exempted from paym ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h sides and on perusal of the records, we find that there is no dispute that the appellants are Practising Chartered Accountants under Section 69 of Chapter V of the Finance Act, 1994. The appellants were also rendering taxable service under Management Consultancy, Man-power Recruitment Agency service. They were paying service tax on the said service with effect from 01.08.2002, as it was included under the category of Practicing Chartered Accountants service by inserting Explanation in Notification No.15/2002-ST, dated 01.08.2002 of parent Notification No.59/98-ST, dated 16.10.1998. In the present appeals, the demand was raised prior to 01.08.2002 under the category of Management Consultancy Service. The appellants claimed the benefit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 to such practising chartered accountant, a practising company secretary or a practising cost accountant. There is no dispute that Management Consultancy Service is not mentioned in clause (i) to (xi) of the said notification. So, the appellant are eligible to the benefit of the said notification prior to 01.08.2002. 4. We find that in the case of M/s. Deloitte Haskins and Sells (supra) the issue to be decided is as to whether the appellants, the Pra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Co-ordinate Bench in the case of Sridhar Santhanam (supra) wherein the Tribunal held as under:- I have considered the case records and the rival submissions. The dispute to be resolved in this case relates to the Notification No.15/2002-Service Tax, dated 1 st August, 2002. The dispute is confined to the date of effect of the Explanation introduced by this notification. The notification does not contain anything to indicate that it operates from a past date. The language of the notification does not say that the notification is intended to remove doubts and clarified a position valid since the issuance of Notification No.59/98-S.T. Considering the language of the notification, in the absence of a specific stipulation as regards ..... X X X X Extracts X X X X X X X X Extracts X X X X
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