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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 ..... ted 20/08/1999 - Preparation of project report would squarely fall under the description „relating to conceptualizing devising of any working system of any organization‟ and thus would squarely fall under the definition of Management of Consultancy firm - the services provided by the appellant are indeed covered under the definition of Management Consultancy Services. Time Limitation - Held that:- Even if appellant 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 - invoc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 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 The said exemption notification was withdrawn in the year 2006.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 services provided by the appellant was in the nature of services referred to in the clarification of Ministry issued by letter no. F/321/99-TRU dated 28/08/1999. Such services, the Ministry had clarified to law, not covered under the head Management and Consultancy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... chartered accountant one does not go out of the purview of the definition. In the instant case, the services provided by appellant have been described by the appellant themselves as preparation of project feasibility report including financial 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 assistance in filling up of various returns and forms, maintenance of records which do not involve any chan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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