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CEAC 12/2013, CST v. Ernst & Young Pvt. Ltd.

25. The substantial questions of law raised by Commissioner read as under:-

"Whether providing assistance required for complying with regulation of services like RBI, FIB,IEC fling and taxation compliance like filing of income tax returns, filing of returns with the office of Registrar of Companies, filing of Sales Tax returns and other returns under Sales Tax/ Central Sales Tax Act and providing compliance, assistance under various laws will fall within the ambit of "Management Consultancy Services" which are taxable under Section 65(105)( r) of the Finance Act, 1994 as applicable during the period from 2001-02 to 2004-05?

CEAC 40/2013, CST v. M/s BSR and Co.

28. Substantial questions of law raised by the Revenue read:-

"Whether the respondent herein is liable to pay service tax on fees charged for services rendered for complying with different types of laws in the country and also on representational service under section 56(105)(r) read with section 65(65) of the Finance Act, 1994?"

29. The issues involved in this case are identical and similar to the issues involved in CEAC 12/2013. In fact, the tribunal has followed the judgment in the case of Ernst & Young Pvt. Ltd. The present appeal accordingly will not be maintainable before the High Court under Section 83 of the F. Act read with Section 35G of the CE Act. CEAC 53/2013, 54/2013, 55/2013, 56/2013 , CST v. Interocean Shipping (I) Pvt. Ltd.