2008 (12) TMI 104

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....s liability to service tax under these heads for the period 16.10.98 to 31.7.02. The appellant is a firm of Chartered Accountants by name 'Sridhar and Santhanam'. The appellant had rendered services exigible to tax under the heads Practising Chartered Accountant, Man-power Recruitment Service, Management Consultant and Business Auxiliary Service during the material time. Modifying the findings of the original authority, the Commissioner (Appeals) found that the appellant was not liable to pay service tax under the head Business Auxiliary Service. He affirmed the demand on the appellants in respect of other categories of services. In the appeal before the Tribunal, the appellants have reiterated the grounds taken before the lower appellate a....

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.... a practising cost accountant, in his professional capacity to a client, other than the taxable services relating to- (i) accounting and auditing; or (ii) cost accounting and cost auditing; or (iii) secretarial auditing; or (iv) verification of declarations in prescribed forms of compliances for obtaining a certificate of commencement of business or commencement of other business under section 149 of the Companies Act, 1956 (1 of 1956); or (v) signing of the annual return of listed companies under section 161 of the Companies Act (1 of 1956); or (vi) certification that requirements of Schedule XIII to the Companies Act, 1956 (1 of 1956) have been complied with as regards statutory guidelines for appointment of managerial personnel and....

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....fied that it is necessary in the public interest so as to do, hereby makes the following amendments in the notification of Government of India in the Ministry of Finance (Department of Revenue) No. 59/98-ST dated 16.10.1998, namely.- In the said notification, the following Explanation shall be inserted in the end, namely.- "Explanation.- Nothing contained in this notification shall apply to the services provided by a practising chartered accountant, a pracising company secretary or a practising cost accountant which may fall in any other taxable services as defined in clause (90) of section 65 of the said Act. Illustration:- The service provided by a practising chartered accountant, a practising company secretary or a practising cost acc....

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.... to 31.7.02 confirmed in the impugned order does not survive. 5. The learned Chartered Accountant representing the appellant submits that the Show Cause Notice in this case was issued in 2004, whereas the relevant assessment of its service tax liability had been completed by September, 2002. Therefore, the demand will not be sustainable on the ground of limitation as well. He also relies upon Circular F.No.178/1/2002-CX.4 dated 7.1.03 [reported in 2003 (54) RLT M38] wherein the CBEC had clarified that where the service provider had rendered services classifiable under two or more categories simultaneously, any transaction (activity) could be taxed only once even if the same appeared to fall under two or more categories. The field officers ....