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TMI Blog2018 (9) TMI 1213X X X X Extracts X X X X X X X X Extracts X X X X ..... R: RAJU The appeal has been filed by Banthia & Associates against confirmation of demand under the Management Consultancy Services. 2. Ld. Counsel for the appellant argues that they are Chartered Accountant. The certain services provided by Chartered Accountant were exempted under notification 59/1993-ST. The said notification was amended in the year 2002 by notification 15/2002-ST dated 01/08/2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plicable to such practising chartered accountant, a practising company secretary or a practising cost accountant." In the instant case the demand is for period August, 2002 to March, 2006. The said exemption notification was withdrawn in the year 2006. Ld. Counsel argued that the service provided by Chartered Accountant was not in the nature of Management Consultancy Services. He argued that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y in the ST-3 return also. He pointed out that non disclosure of these in the ST-III return also amounts to suppression of facts. He relied on the decision of tribunal in the case of Essel Corporate Service Pvt. Ltd 2015 (37) STR 943. 4. We have gone through rival submissions. We find that the "Management And Consultancy Services" has been defined under section 105(65) of the Finance Act, 1994 is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l feasibility, profile of the concern, etc. It is seen that the above description does not fall under the category described in the clarification of the Ministry dated 20/08/1999 (supra) wherein following has been covered: "2. Based on your de nove examination of the case and as the services rendered by the ESI, PF and other industrial law practitioners are in the nature providing secretarial as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant believed that the said services were exempted or non-taxable, it was necessary for him to declare the same in the ST-3 returns which they have failed to. Moreover, Chartered Accountants are experts in the field of Service Tax and the issue involved in the instant case is not one wherein anybody can have any doubt. In these circumstances, invocation of extended period of limitation is also ..... X X X X Extracts X X X X X X X X Extracts X X X X
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