https://www.taxtmi.com/circulars?id=61602 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. en-us Thu, 26 Jul 2012 00:00:00 +0530 Tue, 25 Jun 2019 15:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=61602 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. Circulars Service Tax Thu, 26 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/circulars?id=61602