COMMISSIONER OF CENTRAL EXCISE, MANGALORE Vs. RAI ASSOCIATES

JUDGEMENT

(1.) THIS Revenue appeal arises from Order -in -Appeal No. 247/2006 -C.E. dated 2 -8 -2006 by which the Commissioner (Appeals), after due consideration of the entire facts of the case and findings on record, has taken a view that the activity carried out by the Chartered Accountants for M/s. MESCOM is not within the ambit of practicing Chartered Accountants work. The services is limited to maintaining of consumer details and billing related activity, which did not amount to professional accounting service of practicing Chartered Accountant. The findings recorded in paras 1 to 13 are reproduced herein below : -

(2.) THE Revenue is aggrieved with this order and has filed this appeal raising several grounds. As can be seen from the OIO, the proceedings were initiated against the appellants and others. The present appeal is a joint appeal. Without filing separate appeals against the parties and in terms of the CESTAT Procedure Rules, the said joint appeals are not maintainable. In the form ST -7, the respondent has been restricted to only M/s. Rai Associates, while in the present facts of the case, 7 respondents have been named and the details of each of the party has been detailed in the Grounds of Appeal. The prayer portion seeks for passing an order to set aside the impugned order No. 247/2006 dated 2 -8 -2006 passed by the Commissioner (Appeals). Since the Order -in -Original was a joint order against several parties, Revenue was required to have filed separate appeals and joint appeal filed is not maintainable. This appeal is liable for dismissal on this ground alone.

(3.) BE that as it may, the Revenues contention is that the activity carried out by the respondent comes within the definition of 2(2) of the Chartered Accountants Act and they have to be treated as carrying on that activity and hence, they were liable for confirmation of Service Tax in terms of the Show Cause Notice issued to them.