2013 (9) TMI 514

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....v. For the Respondent : Shri KSVV Prasad, JC (AR) PER : P K Das The application filed by department for change of the respondent's name in the cause title is allowed. The respondent's name in the cause title shall now be read as " Commissioner of Service Tax " instead of Commissioner of Central Excise, Chennai-III. 2. Applicant is a proprietorship firm engaged in Practising Chartered A....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....time would be applicable to them. He further submits that the demand is absolutely barred by limitation. In this context, he submits that all these issues are clearly mentioned in all the Returns and in the record. 4. Learned Authorized Representative for Revenue reiterates the findings of the Commissioner. He submits that on perusal of the nature of service as recorded in page 9 of the appeal ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ation: The service provided by a Practicing Chartered Accountant, a practicing company secretary or a practicing cost accountant in connection with the management of any organization in any manner or recruitment of manpower in any manner shall be deemed to be the taxable service provided under the category of management consultant or manpower recruitment agency, as the case may be. Therefore, no e....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d Global economics and political situation for decision making and guidance needed for policy making". 5.3. In the case of M/s. Essel Group, amounting to Rs.2.50 crores, the service is in the nature of advice on national and international policies, social and political issues, promoter family interface and harmony and enabling identification of talent in India, especially in rural areas. 6. ....