2017 (9) TMI 155

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...., DR, for the Respondent. ORDER [Order per : V. Padmanabhan, Member (T)]. - The present appeal is directed against the order dated 22-2-2012 passed by Commissioner (Appeals), Delhi. The appellants are a firm of Chartered Accountant. They provided service to M/s. Koutons Retail India Ltd. for raising of funds and they paid service tax on consideration received for providing such service under the....

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....period 1-4-2006 to 30-9-2006 along with interest and penalties. Aggrieved by the order, the appellants have filed this appeal before the Tribunal. 2. In this background, we have heard Shri Yogesh Jogia, ld. Advocate and Shri Ranjan Khanna, ld. Departmental Representative for Revenue. 3. It is not in dispute that the appellant have discharged the Service Tax on the consideration receive....

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....gory of Chartered Accountant's Service made taxable under Section 65(105)(5). The dispute is concerning the Cenvat credit availed on "Management or Business Consultation Service" rendered by M/s. Sapphire Consulting Group. It is on record that the appellant has utilized the services of M/s. Sapphire Consulting Group for providing the output service to M/s. Koutons Retail India Ltd. The authorities....