https://www.taxtmi.com/caselaws?id=411355 The Tribunal overturned the Commissioner (Appeals)'s decision to reject rebate claims on service tax paid for consultancy services provided by a Chartered Accountant to a soap stone manufacturer for exporting soap stone. The Commissioner's new ground for rejection, based on the services being beyond the scope of the Chartered Accountants Act, was deemed unsustainable. The Tribunal held that post Finance Act, 2012, the definition of taxable services changed, allowing for business consultancy services to be eligible for rebate. The Tribunal directed the adjudicating authority to grant the rebate amount with interest within 45 days. en-us Tue, 06 Apr 2021 00:00:00 +0530 Tue, 24 Aug 2021 08:13:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411355 The Tribunal overturned the Commissioner (Appeals)'s decision to reject rebate claims on service tax paid for consultancy services provided by a Chartered Accountant to a soap stone manufacturer for exporting soap stone. The Commissioner's new ground for rejection, based on the services being beyond the scope of the Chartered Accountants Act, was deemed unsustainable. The Tribunal held that post Finance Act, 2012, the definition of taxable services changed, allowing for business consultancy services to be eligible for rebate. The Tribunal directed the adjudicating authority to grant the rebate amount with interest within 45 days. Case-Laws Service Tax Tue, 06 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411355