2008 (1) TMI 73

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..... , dated 2-8-07 confirming service tax on Chartered Accountants who are carrying on the activity of billing in terms of the contract entered into by them with APCPDCL/AP Transco. The revenue has proceeded to cover them under the activity of practicing chartered accountants. The Appellants contend that this is clerical activity which is not done by professionals but it is done by staff who have not .....

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..... of CAs wherein it has been held that the activity carried out by ordinary clerks who have not even completed SSLC is not part of the CAs activity. One such order is that of CCE v. Umakanth & Co. dated 24-10-07. In view of the fact that the issue has already been decided by this Bench in assessee's faovur, I hold that the impugned order is not legal and proper and the same is set aside by allowing .....

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