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of <h1>Amendment Excludes Chartered Accountants, Secretaries, and Cost Accountants from Notification Benefits for Certain Taxable Services under Section 65(90)</h1> The Central Government has amended Notification No. 59/98-ST dated 16/10/1998 under the Finance Act, 1994, through Notification No. 15/2002-Service Tax dated 01/08/2002. The amendment clarifies that the notification does not apply to services provided by practicing chartered accountants, company secretaries, or cost accountants if these services fall under other taxable service categories as defined in section 65(90) of the Act. For instance, services related to management or manpower recruitment by these practitioners are deemed taxable under the categories of management consultant or manpower recruitment agency, thus exempting them from the notification's benefits.
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