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of <h1>Government Exempts Some Chartered Accountant Services from Tax, Exclusions for Auditing, Compliance, and Management Consultancy</h1> The Central Government, under section 93 of the Finance Act, 1994, exempts certain taxable services provided by practicing chartered accountants, company secretaries, or cost accountants from service tax. Exemptions do not apply to services related to accounting, auditing, secretarial auditing, compliance verification, certification of business commencement, annual return signing for listed companies, managerial personnel appointment, document certification for companies, and certain certifications under the Companies Act, Foreign Exchange Regulation Act, and Wealth Tax Rules. Services falling under management consultancy or manpower recruitment are not exempt. This notification was amended and later rescinded by subsequent notifications.
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