Taxability of professional services: practising accountants and corporate secretaries' management or recruitment work treated as taxable services. The notification inserts an Explanation that services provided by a practising chartered accountant, practising company secretary or practising cost accountant are not covered by the exemption where those services fall within other taxable service categories; illustratively, services relating to organizational management or manpower recruitment by such practitioners are to be treated as management consultant or manpower recruitment agency services, and thus not exempt.