2014 (8) TMI 227

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....ocates, for the Appellant. Shri N. Pathak, AR, for the Respondent. ORDER The appellants are engaged in the business of providing services in the capacity of a firm of Chartered Accountants. The services provided by the appellants inter alia, entails work relating to compliance with tax laws, such as tax computation, filing of returns, services relating to representation of clients before variou....

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....e period 1-4-2007 to 31-3-2008. After adjudication a demand of Rs. 39,30,039/- is confirmed against the appellant along with interest and penalty. 2. The counsel for the appellant submits that the definition of "Management or Business Consultancy Service" at Section 65(65) of Finance Act, 1994 will cover only services in the nature of a consultancy or advisory services and not every item of ....

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....out of the total demand of Rs. 39,30,039/- an amount of Rs. 31,22,136/- is attributable to representational work which is classifiable under 'Chartered Accountant's Service' and exempted under Notification No. 25/2006-S.T. The appellant is not contesting an amount of Rs. 3,53,832/- which they have already deposited along with interest of Rs. 53,677/-. 3. The ld. A.R. for Revenue submits that....

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....ing that only services in the nature of providing consultancy or advices for improving the Management of a business entity only will be covered by the definition and not executory type of responsibilities of management got done through another agency. For example collection of bad debts is a responsibility of a Management. If somebody is engaged for collecting bad debts the person engaged cannot b....