Audit fees: constitutional audit authority's statutory audit functions are not subject to service tax as business support services. Audit fees collected by the constitutional audit authority for statutory audits are not subject to service tax under the practicing chartered accountant definition because 'concern' implies a commercial organisation and the authority's functions exceed ordinary chartered accountancy; such statutory audit activity likewise does not fall within Business Support Service, which targets outsourced commercial functions.
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Provisions expressly mentioned in the judgment/order text.
Audit fees: constitutional audit authority's statutory audit functions are not subject to service tax as business support services.
Audit fees collected by the constitutional audit authority for statutory audits are not subject to service tax under the practicing chartered accountant definition because "concern" implies a commercial organisation and the authority's functions exceed ordinary chartered accountancy; such statutory audit activity likewise does not fall within Business Support Service, which targets outsourced commercial functions.
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