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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
notifications no 25 2006 st | iKargos