2011 (4) TMI 491

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...., for the Appellant. S/Shri M.S. Srinivasa 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 impugne....

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....s not fit into the description of taxable service 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 w....

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....n given in the Chartered Accountant Act, 1949 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 sour....

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....In other words the dispute relates to rate of duty 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 sa....