Exemption to CA/CWA/CS for representational services withdrawn

5. Representational Services by CA/CWA/CS become Taxable (notification no 32/2011): CBEC rescinds the notification No.25/2006-Service Tax, dated the 13th July, 2006, which provide special exemption to CA/CWA/CS for representational services.

1. Old Notification 25/2006 Gist is as follows:

1. 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.

Hope the same will assist you in professional endeavor
 

With Warm Regards

Atul Kumar Gupta
B Com (Hons) FCA, AICWA, MIMA
Former Chairman NIRC of ICAI
Former Chairman NIRC of ICWAI
Author of “An Introduction to Service Tax”
Author of “Comprehensive Guide to Service Tax”

Mobile No. : 9810103611