No bar on CA giving Business Consultancy for Export: CESTAT

Bharat Mines & Minerals Vs Commissioner, Central Goods & Service Tax, Customs & Central (CESTAT Delhi) I find that the invoices in question were issued by the Chartered Accountant- Anuj Maheshwari and Company, copy of which is available in the appeal record. The invoices reads as ‘professional consultancy for export against export consignment as per details, giving the export invoice number, date and quantity etc.’ Further, Service Tax has been charged by the Consultant and it is undisputed that such invoices were paid along with service tax. I find that there is no bar by a pr...