2018 (7) TMI 1002

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....Shri Pakshirajan, Asst. Commissioner (AR) For the Respondent ORDER Per: S.S GARG The present appeal is directed against the impugned order dated 28.08.2008 passed by the Commissioner (Appeal) whereby the Commissioner (Appeal) has modified the Order-in- Original who upheld the demand on the ground that the impugned services have been rendered in professional capacity. 2. Briefly the fac....

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....icing Chartered Accountant" and confirmed the differential service Tax of Rs. 1,47,344/- along with interest and imposed penalty of Rs. 500/- under Section 75A Finance Act, 1994. Aggrieved by the Order-in-Original, appellant filed appeal before the Commissioner (Appeal) who confirmed the demand and dropped the penalty by invoking the Section 80 of the Finance Act 1994. 3. Heard both the parties....

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....vity of Chartered Accountant and is clearly exempted under Notification 59/98-ST dated 16.10.1998 in support of this he relied upon the following decisions. (i) CCE Mangalore vs. Jayaram&Ashwajith [2008 (10) S.T.R 311 (Tri-Bang)]. (ii) Jaded Siddappa& Co vs. CCE Mangalore [2008 (9) S.T.R. 239 (Tri-Bang)]. (iii) CCE Mangalore vs. Rai Associates [2008 (10) S.T.R 194 (Tri-Bang)]. 5. On th....