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TMI Blog2017 (6) TMI 818X X X X Extracts X X X X X X X X Extracts X X X X ..... icial) And Shri V. Padmanabhan, Member (Technical) Shri Harish Bindumadhavan, Advocate for the Appellant Shri S. Govindarajan, AC (AR) for the Respondent ORDER Per Bench The demand is raised for the period 1998 - 2002 alleging that the appellants being practicing Chartered Accountant Service is liable to pay service tax on Management Consultancy Services and Manpower Recruitment Service. During the period in dispute, Notification 59/98 exempted taxable services provided by practicing Chartered Accountant in his professional capacity other than the services listed in the said notification. The list did not include the services namely Management Consultancy Service and Manpower Recruitment Service. Later, Notification No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uitment 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 of the Notification 59/98-ST (supra), as no service tax is leviable on the Practicing Chattered Accountant for rendering 'Management Consultancy Service'. On a perusal of the notification No.59/98-ST (supra), we find that the Central Government exempted taxable services provi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 practicing Chartered Accountants are eligible for benefit of the said notifications from rendering service covered under the Management Consultancy Services . So, we are unable to accept the submission of the learned Authorised Representative. The appellant is eligible for exem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 absene of a specific stipulation as regards its date of effect, the amendment has to be held to be effective only from the date of issue of this notification. The text of the Notification No.59/98-S.T. does not support denying such exemption as availed by the appellant. Perhaps, the legislature did not envisage such ..... X X X X Extracts X X X X X X X X Extracts X X X X
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