14 May 2012
No, service tax not applicable if CA appear in court, tribunal on behalf of ClientCentral Govt. issued Notfn. No. 25/2006-Service Tax dated 13.07.2006 exempting from levy of Service Tax the services provided by a practising Chartered Accountant/Cost Accountant/Company Secretary, in his professional capacity to a client relating to representating the client before any statutory authority in the course ogh proceedings initiated under any law for the time being in foce by way of issue of notice.
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