Chartered Accountants Can Provide Export Consultancy; Commissioner (Appeals) Exceeded Scope in Denying Rebate on Service Tax Paid.

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....Rebate of service tax paid - There is no bar by a professional Chartered Accountant (CA) in giving business consultancy for the purpose of export. Further, the Commissioner (Appeals) has travelled beyond the scope of Show Cause Notice rejecting the appeal on a new ground i.e. Chartered Accountant in practice cannot give consultancy for export - the appellant is entitled to rebate on the Service Tax paid on the consultancy bill, for consulting the Chartered Accountant. - AT....