Case Law Details
Case Name : Delhi Chartered Accountants Society (Regd.) Vs Union of India (Delhi High Court)
Related Assessment Year :
Courts :
All High Courts Delhi High Court
HIGH COURT OF DELHI
Delhi Chartered Accountants Society (Regd.)
V/s.
Union of India
WP (C) NO. 4456 OF 2012
AND CM NO. 9237 OF 2012
JULY 27, 2012
ORDER
1. It is the contention of the learned counsel for the petitioner that impugned Circular dated 08.05 2012 is ultra vires the Point of Taxation Rules, 2011 and even the provisions of Finance Act, 1994. Learned counsel for the petitioner has drawn our attention to Point of Taxation Rules, 2011. Rule 2(e) whereof defines Point of Taxation as under:
“(e) “point of taxation” means the point in time when a service ...
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Any updates on the above hearing scheduled on 14 August 2012?
My sincere appreciation to All the members of Delhi Chartered Accountants Association , for taking up the matter to Delhi – High court . It is quite logical service tax should not be @ Rs 12% instead of Rs 10% in the circumstances cited in the petition . Further Why lawyers services should not leveled with CA. CAs, and other professional ? Small and medium practitioners ( Chartered Accountants ) should be exempted for paying service tax and /or their limit should be raised to Rs 50, 00,000/ ( minimum ) instead of Rs 10,00,000/ – The Small and medium size practitioners in India are more than the big firms and /or other firm of Chartered Accountants ( in partnership ) who are sincerely devoted themselves for the profession and tried to assist all the regulator requirements including Service Tax by advising their clients to pay service Tax , collection of service tax suggested / collected from their clients of those firms of practitioners / Chartered Accountants are more than so-called organized firms. The efforts taken by Delhi Chartered Accountants Association is very much appreciable . Hope, the Association will take up other issues with the appropriate regulators.to quote Maimonides , the Jewish Philosopher ” The risk of wrong decision is preferable to the terror of indecision ‘
CA. Subhash Chandra Podder, FCA
Kolkata
08/08/2012
DELHI CHARTERED ACCOUNTANTS SOCIETY HAS DONE GOOD JOB. WE SHOULD RAISE THE OBJECTIONS. OUR INSTITUTE OF CHARTERED ACCOUNTANTS AND OTHER ONE’S ASSOCIATION ALSO SHOULD FILE THE CASE AGAINST THE GOVERNMENT.
Could you Please provide a copy of the said order.
good job done by CAs
Good job done by Chartered Accountants Society.
To,
Delhi Chartered Accountants Society.
Good attempt by you to challenge levy of additional tax on receipt basis (circular in this regard) when service was actually rendered when lower rate was applicable.
Levy of service tax on CA, CWA, and CS, particularly in relation to legal services is not justified- there is no intelligible differentiation between advocates and other legal professionals. This should also be challenged.
Furthermore, in case of all professionals , small service providers (who are self employed persons) and property owners better course can be to exempt them and levy service tax on service receivers – who are more organized than service providers and can handle service tax more efficiently. ST levy on service receiver shall also improve tax collection because service provided by many exempted service providers shall also become taxable.