Service tax on audit fees: CAG audit services are not covered as practicing chartered accountancy or business support services. The circular concludes that audit fees collected by the Comptroller and Auditor General are not subject to service tax because the CAG is a constitutional authority and not a 'concern' within the definition of practicing chartered accountant, its audit functions exceed ordinary chartered accountancy services performed under the Chartered Accountants Act, and such audits are statutory duties rather than outsourced business support services within the taxable Business Support Services head.