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

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....orth Block, New Delhi, 19^th June, 2012. To               Chief Commissioners of Customs and Central Excise (All)             Chief Commissioners of Central Excise & Service Tax (All)             Directors Genera....

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....eportedly some field formations are inclined to take a view that such 'audit fee' collected by the CAG is leviable to service tax under the authority of the inclusive portion of the definition of "practicing chartered accountant" read with the relevant definition of the taxable service [Section 65(83) read with section 65(105)(s) of Finance Act, 1994]. 2.      &nbs....

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....ional authority cannot be considered as a concern in the same manner as a firm of chartered accountants. CAG is a constitutional authority and by no stretch of imagination be covered by the meaning of expression "concern" appearing in the definition of "practicing chartered accountant".  4.         It is further added that the words "in the field of ....

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....specified in clause (zzzq) of section 65. When the business support services were taxed for the first time in the year 2006, the TRU circular stated as follows: "Business entities outsource a number of services for use in business or commerce. These services include transaction processing, routine administration or accountancy, customer relationship management and tele-marketing. There are also....