2010 (3) TMI 221

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....bsp;    Appearance: Shri S.Ramachandran, Advocate For the Appellants Ms.Indira Sisupal, JDR For the Respondent CORAM: Hon'ble Ms.Jyoti Balasundaram, Vice-President Levy of service tax of Rs.2,20,000/- together with interest and penalties imposed under the provisions of Section 76, 77 & 78 of the Finance Act, 1994 by the authorities below is challenged in the presen....

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.... particulars as may be prescribed. Rule 10E stipulates that the report in terms of Section 92E should be in Form No.3CEB. Audit report is required in terms of Section 224 of the Companies Act, 1956. A sample certificate under Section 92E of the Income Act is reproduced herein below:- 1FORM NO.3CEB [See Rule 10E] Report from an accountant to be furnished under section 92E relating to in....

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....ss…….. Membership No. Notes: 1.  Delete whichever is not applicable. 2.  This report has to be signed by (i) a chartered accountant within the meaning of the Chartered Accountants Act, 1949 (38 of 1949); or (ii) any person who, in relation to any State is, by virtue of the provisions in sub-section (2) of section 226 of the Companies Ac, 1956 (1 of 1956), entitled t....