<h1>CESTAT rules Chartered Accountant outsourcing services like billing and ledger posting not subject to Service Tax under 1949 Act.</h1> The CESTAT ruled that outsourcing services performed by a Chartered Accountant, such as meter reading, billing, and ledger posting, do not qualify as professional activities under the Chartered Accountant's Act of 1949 and thus are not subject to Service Tax. These tasks were carried out by unskilled personnel without accounting qualifications and were covered under labor laws like the Contract Labour Act and Minimum Wages Act. The services were also outsourced to non-Chartered Accountant entities. Consequently, the Chartered Accountant's additional activities did not fall under the professional services liable for Service Tax.