Audit fees collected by the Comptroller and Auditor General (CAG) – regarding.

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.... of Customs and Central Excise (All) Chief Commissioners of Central Excise & Service Tax (All) Directors General of Service Tax/Central Excise Intelligence/Audit Commissioners of Central Excise & Service Tax (All) Commissioners of Service Tax (All) Commissioners of Customs and Central Excise (All) Madam/Sir, Subject: Audit fees collected by the Comptroller and Auditor General (CAG) - re....

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.... practice granted under the provisions of the Chartered Accountants Act, 1949 (38 of 1949) and includes any concern engaged in rendering services in the field of chartered accountancy" [emphasis added]. 3. According to the Law Lexicon [by Shri P. Ramanatha Aiyar] the expression "concern" means: "an organization or establishment for business". It further elaborates that the word "concern" is a mer....

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....se audits are done in terms of section 18 of the CAG (Duties, Powers and Conditions of Service) Act, 1971, which is entirely different from the powers vested in a chartered accountant under the Chartered Accountant Act, 1949. 5. The services of CAG are also not covered by the heading Business Support Services specified in clause (zzzq) of section 65. When the business support services were taxed ....