Exemption for professional representation removes service tax on accountants' and secretaries' statutory authority appearances, later rescinded. Exempts taxable services provided by practicing chartered accountants, cost accountants and company secretaries in their professional capacity when representing a client before any statutory authority in proceedings initiated by issuance of a notice, relieving such services from the whole of service tax leviable under section 66, by Notification No. 25/2006-Service Tax.