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of <h1>Company Secretaries' Services Taxable Since 1998; Expanded Scope from 2008; See Circular No. 96/7/2007 for Details.</h1> Services provided by practicing company secretaries became taxable under service tax regulations effective from October 16, 1998. Initially, these services were taxable when provided to a client, but from May 16, 2008, they were taxable when provided to any person. A practicing company secretary is defined as a member of the Institute of Company Secretaries of India holding a practice certificate, and they may offer various services related to company management and compliance. Circular No. 96/7/2007, dated August 23, 2007, supersedes all previous clarifications on service tax issues, including scope, classification, and exemptions.
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