Exemption for practicing chartered accountants protects non audit professional services from service tax when rendered in professional capacity. The Central Government, under section 93 of the Finance Act, 1994, exempts taxable services other than auditing and accounting provided by a practising chartered accountant in his professional capacity to a client from the whole of service tax leviable thereon; the notification states it comes into force on the sixteenth day of October, 1998.
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.
Exemption for practicing chartered accountants protects non audit professional services from service tax when rendered in professional capacity.
The Central Government, under section 93 of the Finance Act, 1994, exempts taxable services other than auditing and accounting provided by a practising chartered accountant in his professional capacity to a client from the whole of service tax leviable thereon; the notification states it comes into force on the sixteenth day of October, 1998.
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