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of <h1>CESTAT Bangalore Upholds Order for Pre-Deposit of Service Tax and Penalties</h1> <h3>RAJA RATNAIAH & CO. Versus COMMISSIONER OF SERVICE TAX, MYSORE</h3> The appellate tribunal CESTAT Bangalore upheld the order requiring the appellants to pre-deposit service tax, penalty, daily penalty, and interest. The ... - Appeal by the successor/legal heir against a demand for service tax, equal penalty under s.78, daily/2% penalty and interest (s.75) arising from services rendered by the deceased Chartered Accountant. Revenue classified the activity as 'business auxiliary services,' specifically under Sl. No. VI: 'provision of services on behalf of the client'; appellant contended the show cause notice failed to specify which clause (I-VI) of s.65(19) was invoked. Reliance placed on tribunal precedents holding meter-reading, billing and ledger-keeping do not constitute professional services of CAs; those decisions are listed and some are under challenge. Apex authority cited discouraging departmentally inconsistent stands. Appellant claimed severe financial hardship and lack of employment while merely collecting dues of the deceased. Taking the procedural deficiency and hardship into account, the tribunal ordered a 'complete waiver of the pre-deposit of the dues demanded in the impugned order.'
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