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Jul, 13th 2006
Notification of service tax on services provided by practicing Chartered Accountant

TO BE PUBLISHED IN PART II SECTION 3 SUB-SECTION (i) OF THE GAZETTE OF INCIA, EXTRAORDINARY DATED THE 13TH JULY, 2006.

22 ASADHA, 1928 (SAKA)

 

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(DEPARTMENT OF REVENUE)

 

 

New Delhi, dated the 13th July, 2006

22 Asadha, 1928 (saka)

 

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-clause(s), (t) and D(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.

 

 

(R. Sriram)

Deputy Secretary to the Government of India

 

(P. No. 356/37/2006-TRU)

 

 
 
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