28 February 2015
“Taxable Service” means any service provided or to be provided [to any persona], by a practicing chartered accountant in his professional capacity, in any manner; (Section 65 (105) (s) of the Finance Act, 1994) Govt. has considered the representations. Taking into views expressed by the Institutes and the Association and other material facts, Govt. has exempted from levy of service tax only representational services provided to a client by a practicing Chartered Accountant/Cost Accountant/Company Secretary to appear before any statutory authority in the course of proceedings initiated under any law for the time being in force by way of issue of notice. [ vide Press Note issued by C.B.E.C.-2006(3) S.T.R( C 71 ]
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