TaxTMI 
TaxTMI 
2015 (4) TMI 217
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...."Management Consultancy, Man-power Recruitment Agency Service". In the case of M/s. S.B. Billimoria & Co., the appellant initially got the registration certificate but subsequently they surrendered the registration certificate and availed the benefit of exemption notification. In the case of M/s. A.F.Ferguson & Co., the appellant had not obtained any registration certificate. He submits that the Tribunal in the case of M/s. Deloitte Haskins and Sells Vs Commissioner, C&ST, Ahmedabad reported in 2014-VIL-292-CESTAT-AHM-ST on an identical issue allowed the appeal filed by the appellant. 2. On the other hand, the learned Authorised Representative on behalf of the Revenue submits that the case law cited by the learned Advocate is not applicabl....
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....ment Consultancy Service". On a perusal of the notification No.59/98-ST (supra), we find that the Central Government exempted taxable services provided by a Practicing Chartered Accountant in his professional capacity to a client, other than the taxable service as mentioned in clause (i) to (xi) of the said notification. It is seen that the Management Consultancy Service is not covered in the said notification. The words "exempts the taxable services provided by a "Practicing Chartered Accountant" in the said notification make it clear that any taxable service provided by the Practicing Chartered Accountant other than mentioned in the notification are exempted. This is also clear from amended Notification No.15/2002-ST (supra). The relevant....
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....ancy Services". So, we are unable to accept the submission of the learned Authorised Representative. The appellant is eligible for exemption under notification as per Board's Circular No.55/98-ST. For the proper appreciation of the case, the relevant portion in the case of M/s. Deloitte Haskins and Sells (supra) is reproduced below:- "10. As regard the question of service tax liability on the Management Consultancy Services, the issue can be grouped into two parts. The first part upto Issuance of Notification No.15/2002-ST, dated 1 st Aug. 2002 and subsequent period. 10.1 The appellant is a practicing Chartered Accountant and has been registered with the authorities as such. We find that during the period prior to 01.08.2002, the Char....
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....o.59/98-S.T. does not support denying such exemption as availed by the appellant. Perhaps, the legislature did not envisage such a benefit under the said notification and hence the disputed notification was issued. But a legislative intent which is not obvious cannot be read into a notification by the agency which implements this notification. There is a risk in allowing the enforcing agency to read the legislative intent in that the same can be differently interpreted by different persons. A benefit available on a plain reading of the notification cannot be denied retrospectively by issuing a notification. The Explanation introduced under Notification No.15/2002-S.T., dated 01.08.2002, therefore, takes effect only from the date of its issu....