Certification Service by CA exempt from Service Tax till 28.02.2006

CCCE & ST Vs Price Waterhouse (CESTAT Hydrabad) The issue is whether the certification fee received by the Appellant is taxable under the head ‘Chartered Accountant Services’. The appellant had issued a certificate to Satyam Computers Limited for Satyam’s listing of shares on New York Stock Exchange and the said certificate was to be tendered by Satyam to Securities Exchange Commission, USA. The said certificate mentions about checking of various aspects and reporting as per the norms laid down by Securities Exchange Commission. It is the department’s contention that the sa...