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Representations of CA,CS,CWA will chargeable to Service Tax

CS Ankur Srivastava (Company Secretary & Compliance Officer) (17848 Points)

28 April 2011

Notification No. 25 / 2006-Service Tax Dated: July 13, 2006 Exempting services of CAs, CSs, CWAs provided in respect of representing the client before statutory authority is being recinded with effect from 1st May 2011 by Notification No.32/2011 – Service Tax dated 25/01/2011

Accordingly such representations will also be taxable from 1/05/2011

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CS Ankur Srivastava (Company Secretary & Compliance Officer) (17848 Points)
Replied 28 April 2011

Detailed Notification:

Government of India

Ministry of Finance

(Department of Revenue)

New Delhi, the 25th April, 2011

Notification No.32/2011 – Service Tax

G.S.R. -(E).- In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby rescinds the notification of the Government of India in the Ministry of Finance (Department of Revenue) No.25/2006-Service Tax, dated the 13^th July, 2006, published in the Gazette of India, Extraordinary, Part II, Section3, Sub-section (i) vide number G.S.R. 418(E) dated the 13^th July, 2006, except as respects things done or omitted to be done before such rescission.

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CS Ankur Srivastava (Company Secretary & Compliance Officer) (17848 Points)
Replied 28 April 2011

Earlier notification dated 13th July, 2006

13^th July, 2006.

Notification No. 25 / 2006-Service Tax

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994) (hereinafter referred to as the Finance Act), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable services falling under sub-clauses (s), (t) and (u) of clause (105) of section 65 of the Finance Act, provided or to be provided by a practicing chartered accountant, a practicing cost accountant and a practicing company secretary respectively, in his professional capacity, to a client, relating to representing the client 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, from the whole of service tax leviable thereon under section 66 of the said Finance Act.