Service Tax exemption to professionals withdrawn w.r.t appearance before any statutory authorities

Vide the below Notification, the Ministry of Finance has rescinded the earlier Notification no. 25/2006 dated 13th July 2006 which exempted the levy on service tax with respect to services provided or to be provided by a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.

 

 

 

TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

Government of India

Ministry of Finance

(Department of Revenue)

New Delhi, the 25th April, 2011

Notification No.32/2011 Service Tax

[F. No. 334/3/ 2011 TRU]

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.

2.         This notification shall come into force on the 1^st day of May, 2011.

 

 

(Sanjeev Kumar Singh)

Under Secretary to the Government of India

 

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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.

F. No. 356/37/2006-TRU