Authorization to appear before authorities

[MANDAVILLI RAMAKRISHNA]

who are eligible to attend before service tax authorities on behalf of assessees?

only advocates or B.Com. graduates can attend? if so upto which stage of proceedings and

before which authorities in the status of consultant?

AI Summary

Eligibility for Representation Before Service Tax Authorities: Section 35Q and Rule 12 Explained A discussion on who can appear before service tax authorities on behalf of assessees highlights Section 35Q of the Central Excise Act. Authorized representatives can include Chartered Accountants, Cost Accountants, Company Secretaries, post-graduates or honors degree holders in Commerce, and certain retired government employees. An employee of the company may also appear. The qualifications are detailed in Rule 12 of the Central Excise (Appeal) Rules, 2001. A query was raised about whether B.Com graduates, as opposed to B.Com (Hons) graduates, are eligible, noting the distinction between a standard B.Com degree and an honors degree.