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GOVERNMENT OF INDIA
MINISTRY OF FINANCE
OFFICE OF THE COMMISSIONER
OF CENTRAL EXCISE
CHENNAI-III-COMMISSIONERATE
121, Mahatma Gandhi Road, Nungambakkam, Chennai600034.
SERVICE TAX
TRADE NOTICE NO.21/2002-STC
Dated:05/08/2002
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Sub.: Service Tax - Communication of Notification 15/2002 Service
Tax
Dated 1st August 2002 - Regarding |
***
Government of India, Ministry of Finance, Department of Revenue's
Notification 15/2002 Service Tax dated 1st August 2002,
is communicated herewith for information and necessary action.
This Notification seeks to amend Notification 59/98 Service Tax Dated
16.10.1998, which provides for certain exemptions in respect of taxable
services rendered by Chartered Accountants, Cost Accountants and Company
Secretaries.
(Issued
from file C.No.IV/16/2/2002 S.Tax - Part II)
/sd/-
(V.V. HARIHARAN)
ADDITIONAL
COMMISSIONER
CHENNAI III
To
As per mailing list (Both Dept. and Trade)
TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF
THE GAZETTE
OF INDIA, EXTRAORDINARY, DATED THE 1 ST AUGUST , 2002
10 SRAVANA , 1924 (SAKA)
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
***
New Delhi, dated the 1 st August, 2002
10 Sravana 1924 (Saka)
NOTIFICATION
No. 15 /2002-SERVICE TAX
G.S.R.
(E).- In exercise of the powers conferred by section 93 of the Finance Act,
1994 (32 of 1994) (herein after referred to as the said Act), the Central
Government, being satisfied that it is necessary in the public interest so to
do, hereby makes the followingamendments in the notification of Government of
India in the Ministry of Finance (Department of revenue) No. 59/98-ST dated
16.10.1998, namely,-
In the said notification, the following Explanation shall
be inserted in the end, namely,-
“Explanation.-Nothing contained in this notification shall apply to the
services provided by a practising chartered accountant, a prastising company
secretary or a practising cost accountant which may fall in any other taxable
services as defined in clause (90) of ection
65 of the said Act.
Illustration:-The service provided by a practising chartered accountant,
a practisingcompany secretary or a practising cost accountant in connection
with the management of any organization in any manner or recruitment of
manpower in any manner shall be deemed to be the taxable service provided
under the category of management consultant or manpower recruitment agency, as
the case may be. Therefore no exemption under this notification shall be
applicable to such practising chartered accountant, a practising company
secretary or a practising cost accountant. ”
F.No. B11 /1 /2002-TRU
(G. D.LOHANI)
Under Secretary to the Government of India
Note:-Notification
No. 59/98- Service Tax,
dated the 16h October, 1998 was published in the
Gazette of India, vide G.S.R. 624 (E), dated the 16th October, 1998.