TaxTMI 
TaxTMI 
2011 (4) TMI 491
X X X X Extracts X X X X
X X X X Extracts X X X X
....nivasa and Rukmini Menon, K.S. Ravishankar and M/s. A.K.B. Associates, Advocates, for the Respondent. [Judgment per : N. Kumar, J.]. - In all these appeals the revenue is challenging the order of the Appellate Tribunal [2008 (10) S.T.R. 194 (Tribunal); 2008 (9) S.T.R. 239 (Tribunal); 2008 (10) S.T.R. 311 (Tribunal)] which has held that the impugned activity carried on by the chartered acco....
X X X X Extracts X X X X
X X X X Extracts X X X X
....vice in terms of Section 65(105)(s). The contract is for outsourcing the work of ledger maintenance and billing and not for hiring a chartered accountant for his specialized professional skills of accounting which involved application of principles and procedures of accounting which cannot be dispensed with on account of computerization of ledgers and which cannot be attended by persons other than....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... and on an elaborate consideration of the statutory provisions and the material on record has held that the activity of outsourcing of meter reading, billing and ledger posting which was an activity to be done by the respective companies does not come within the ambit of the professional activity of chartered accountant. The three companies had out sourced the work to other private parties also wh....
X X X X Extracts X X X X
X X X X Extracts X X X X
....and classification. 4. The said question falls squarely within the exception carved out in Section 35G, an order relating, among other things, to the determination of any question having a relation to the rate of duty of excise or to the value of goods for purposes of assessment', and the High Court has no jurisdiction to adjudicate the said issue, as held by this Court in the case of Commis....