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of <h1>Chartered Accountants Exempted from Service Tax on Professional Services, Except Auditing and Accounting, per Finance Act, Section 93.</h1> The Central Government, under section 93 of the Finance Act, 1994, exempts practising chartered accountants from service tax on services provided in a professional capacity, excluding auditing and accounting. This exemption applies to all other taxable services offered to clients. The notification, identified as No. 57/98, was issued on October 7, 1998, and became effective on October 16, 1998. It was later superseded by Notification No. 59/98-ST on October 16, 1998.
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