TaxTMI 
TaxTMI 
2017 (6) TMI 818
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....ation 59/98 exempted taxable services provided by practicing Chartered Accountant in his professional capacity other than the services listed in the said notification. The list did not include the services namely Management Consultancy Service and Manpower Recruitment Service. Later, Notification No. 15/2002-ST dated 1.8.2002 was introduced wherein an Explanation was inserted in Notification 59/98 which provided that nothing contained in the notification shall apply to the services provided by a practicing Chartered Accountant which may fall in any other taxable services as defined under clause (90) of section 65 of the Finance Act, 1994. The department was of the view that the said amendment brought forth by Notification No. 15/2002-ST had....
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.... claimed the benefit of the Notification 59/98-ST (supra), as no service tax is leviable on the Practicing Chattered Accountant for rendering 'Management 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 Ch....
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....is as to whether the appellants, the practicing Chartered Accountants are eligible for benefit of the said notifications from rendering service covered under the "Management Consultancy 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 1st Aug. 2002 and su....
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....ion, in the absene of a specific stipulation as regards its date of effect, the amendment has to be held to be effective only from the date of issue of this notification. The text of the Notification No.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 notific....