2017 (4) TMI 336

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....l 2010 to March 2011 as tax on M/s RD Kute & Co, a proprietorship, alleged to have rendered 'support services' of business or commerce' taxable under section 65 (105) (k) of Finance Act, 1994. 2. Respondent does auditing of accounts, checking of clients' accounting data, consultancy, VAT and IT return checking, preparation of documents in compliance with various statutes besides representing clients before tax authorities and statutory bodies. The claim of the respondent all along has been that they provide 'legal consultancy service' which was rendered taxable only with effect from 1^st May 2011. First appellate authority held that, as per clarification of Department of Revenue in F No. 334/4/2006 TRU dated 28^th Feb....

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.... to 'accounting and processing services' was highlighted by Learned Authorized Representative. He drew upon the findings in the impugned order that the activity merely approximates, and does not conform precisely to, 'legal consultancy service' and 'practicing chartered accountants' service' to argue that the proximity to 'accounting' would render it taxable as 'support service of business or commerce.' 4. Learned Counsel for respondent produced the certificate of enrolment with Commissioner of Sales Tax, Maharashtra issued under rule 66(2) of Bombay Sales Tax Rules, 1959 to evince the nature of services undertaken. 5. Having heard both sides and having seen the certificate of enrolment, it cannot b....