Taxable services by practising company secretaries: professional services to any person subject to service tax under defined scope. Taxable services include any service provided by a practising company secretary in his professional capacity, with the recipient broadened from clients to any person; a practising company secretary is a member holding a certificate of practice and includes concerns rendering company secretaryship services. The definition covers practice in return for remuneration and services relating to company formation, incorporation, restructuring, winding up, authorized representation for filings, share-transfer and issue functions, secretarial audit and consultancy, management advisory work, and issuance of certificates. A central circular consolidates and supersedes earlier technical clarifications on scope, classification, valuation, export/import, exemptions, and other service-tax matters.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Taxable services by practising company secretaries: professional services to any person subject to service tax under defined scope.
Taxable services include any service provided by a practising company secretary in his professional capacity, with the recipient broadened from clients to any person; a practising company secretary is a member holding a certificate of practice and includes concerns rendering company secretaryship services. The definition covers practice in return for remuneration and services relating to company formation, incorporation, restructuring, winding up, authorized representation for filings, share-transfer and issue functions, secretarial audit and consultancy, management advisory work, and issuance of certificates. A central circular consolidates and supersedes earlier technical clarifications on scope, classification, valuation, export/import, exemptions, and other service-tax matters.
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