2009 (1) TMI 159

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....nalty of Rs. 500/- under Section 75A; Rs. 200/- per day under Section 76; and twice the amount of tax involved, i.e. Rs. 28,06,566/- under Section 78 of the Finance Act. 2. The appellants are rendering services of Chartered Accountant. In addition, they have been rendering the services other than in the category of Chartered Accountants' Regulations, 1988. Revenue proceeded against the appellants on the ground that they were liable to pay service tax on the receipt of the said services under the category of 'Management Consultant Services'. The period involved is 1-4-1999 to 31-3-2003. 3. The learned Advocate brought to our notice the relevant Notification No. 59/98-ST dated 16-10-1998 which gives exemption for the taxable services pr....

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....racticing company secretary or a practicing cost accountant in connection with the management of any organization in any manner or recruitment of manpower in any manner shall be deemed to be the taxable service provided under the category of management consultant or manpower recruitment agency, as the case may be. Therefore no exemption under this notification shall be applicable to such practicing chartered accountant, a practicing company secretary or a practicing cost accountant." G. D. Lohani Under Secretary to the Government of India F. No. B11/1/2002-TRU Note :- Notification No. 59/98-Seryice Tax, dated the 16th October, 1998 was published in the Gazette of India, vide G.S.R. 624(E), dated the 16th October, 1998." The e....