Taxable services by practising chartered accountants now subject to service tax with receiver scope extended to any person. Services rendered by a practising chartered accountant in a professional capacity are taxable as taxable services; the provider is a practising chartered accountant as defined by membership and certificate of practice and the nature of services (accountancy practice, auditing, verification, preparation, certification and related assistance). The recipient category was expanded from merely clients to any person. Circular No. 96/7/2007 consolidates and supersedes earlier technical clarifications on scope, classification, valuation, export, exemptions and related service tax matters.