https://www.taxtmi.com/caselaws?id=2796 Ledger maintenance, bill preparation and related MIS work performed by a practising chartered accountant was treated as outsourced record-keeping rather than taxable professional accounting. The contract and surrounding circumstances showed that the work was done through deployed manpower under the service recipient's supervision, with remuneration linked to work done and not to professional accounting fees. Because the activity did not include the broader functions of accountancy, such as summarisation, analysis and preparation of financial statements or a balance sheet, it was not covered by the service tax entry for accounting service. The alternative classification as support services was also not applicable for the relevant period, and the demand could not be sustained. en-us Wed, 26 Sep 2007 00:00:00 +0530 Tue, 10 May 2016 11:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2796 Ledger maintenance, bill preparation and related MIS work performed by a practising chartered accountant was treated as outsourced record-keeping rather than taxable professional accounting. The contract and surrounding circumstances showed that the work was done through deployed manpower under the service recipient's supervision, with remuneration linked to work done and not to professional accounting fees. Because the activity did not include the broader functions of accountancy, such as summarisation, analysis and preparation of financial statements or a balance sheet, it was not covered by the service tax entry for accounting service. The alternative classification as support services was also not applicable for the relevant period, and the demand could not be sustained. Case-Laws Service Tax Wed, 26 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2796