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

Authorized representative eligibility: prescribed professional qualifications and employee or legal-practitioner status permit appearance before tax authorities.
Authorized representatives for Central Excise/Service Tax proceedings include relatives or regular employees, legal practitioners entitled to practise in civil courts, and persons with prescribed qualifications: Chartered Accountant, Cost Accountant, Company Secretary with certificate of practice, postgraduate or Honours degree in Commerce, postgraduate degree or diploma in Business Administration, or former Customs/Central Excise/Narcotics employees with ten years' service. Disqualifications include dismissal from government service, conviction in connected offences, and insolvency; professional misconduct can lead to disqualification. Adverse directions require a reasonable opportunity to be heard and permit appeal to the Board within the prescribed period.