Service Tax on Representation before Authority

This query is : Resolved

CA-ASPIRANT (Querist)
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16 May 2009 A chartered Accountant raised a bill for representing before Income Tax Authority in the matter of Assessemnt u/s 143(3).

Should chartered accountant charge SERVICE TAX on the bill.

AS per my knowledge , FEE for representation before authority is not liable to SERVICE TAX.

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)
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16 May 2009 Fees for representing the client before any statutuory authority in the course of proceedings initiated under any law is an exempted service and therefore, service tax should not be charged on such services.