https://www.taxtmi.com/caselaws?id=76640 The tribunal upheld the imposition of service tax on certification services provided by Practicing Chartered Accountants, amounting to Rs.2,20,000, under Sections 76, 77, and 78 of the Finance Act, 1994. The appellants' challenge against the tax levy was dismissed, as the services were deemed to fall under the category of 'auditing service' as per relevant provisions of the Income Tax Act, 1961. The judgment emphasized the necessity of proper documentation and verification processes in certifying international transactions, ultimately affirming the tax liability on the services rendered. en-us Wed, 17 Mar 2010 00:00:00 +0530 Fri, 29 Oct 2010 14:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76640 The tribunal upheld the imposition of service tax on certification services provided by Practicing Chartered Accountants, amounting to Rs.2,20,000, under Sections 76, 77, and 78 of the Finance Act, 1994. The appellants' challenge against the tax levy was dismissed, as the services were deemed to fall under the category of 'auditing service' as per relevant provisions of the Income Tax Act, 1961. The judgment emphasized the necessity of proper documentation and verification processes in certifying international transactions, ultimately affirming the tax liability on the services rendered. Case-Laws Service Tax Wed, 17 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76640