2017 (12) TMI 15

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....bhadra Reddy, JC (AR) : For the Respondent ORDER The appellant is aggrieved by the order dt. 15.05.2009 of Commissioner of Service Tax, Chennai.  2.   The appellants are registered Chartered Accountant firm.  They are basically involved in auditing the accounts of their clients. They have entered into an arrangement with M/s.Deloite Haskins & Sells (for short, DHS) to ....

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.... 3.   The ld. counsel for the appellant submitted that they have arrangement M/s.DHS and they were given a part of the auditing work which was undertaken by M/s.DHS for their clients.  The arrangement is on principal to principal basis for which they receive consideration. The firms or companies whose books of accounts are inspected / audited by the appellants have no arrangement wi....

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....t examined books of accounts of the ultimate customers on behalf of DHS.  Based on such verification, a report is filed by the appellant and thereafter DHS certifies the accounts.  In such arrangement, the original authority held that the appellants are liable for tax under BAS.  We find that the original authority has misdirected himself in arriving at such conclusion.  First ....