2017 (6) TMI 1003

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....the department was taxable service. A show cause notice was issued for the period 16.10.1998 to 1.8.2002. During the period in dispute, Notification 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) ....

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..... 40896 & 40897/2014 dated 27.11.2014. The relevant portion of the order is reproduced below:- "3. After hearing both sides and on perusal of the records, we find that there is no dispute that the appellants are Practicing Chartered Accountants under Section 69 of Chapter V of the Finance Act, 1994. The appellants were also rendering taxable service under Management Consultancy, Man-power Recruitment Agency service. They were paying service tax on the said service with effect from 01.08.2002, as it was included under the category of Practicing Chartered Accountants service by inserting Explanation in Notification No.15/2002-ST, dated 01.08.2002 of parent Notification No.59/98-ST, dated 16.10.1998. In the present appeals, the demand....

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....ising chartered accountant, a practising company secretary or a practising cost accountant in connection with the management of any organization in any manner or recruitment of manpower in any manner shall be deemed to be the taxable service provided under the category of management consultant or manpower recruitment agency, as the case may be. Therefore no exemption under this notification shall be applicable to such practising chartered accountant, a practising company secretary or a practising cost accountant". There is no dispute that Management Consultancy Service is not mentioned in clause (i) to (xi) of the said notification. So, the appellant are eligible to the benefit of the said notification prior to 01.08.2002. 4. We find ....

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....which are in question in this case are not covered under the said Notification 59/98-ST till 01.08.2002. This view has been taken by the Co-ordinate Bench in the case of Sridhar & Santhanam (supra) wherein the Tribunal held as under:- "I have considered the case records and the rival submissions. The dispute to be resolved in this case relates to the Notification No.15/2002-Service Tax, dated 1st August, 2002. The dispute is confined to the date of effect of the Explanation introduced by this notification. The notification does not contain anything to indicate that it operates from a past date. The language of the notification does not say that the notification is intended to remove doubts and clarified a position valid since the i....