Chartered Accountant - Taxable Services - As appliable on or before 30-6-2012 - Service Tax

Practicing Chartered Accountant (16/10/1998) What is taxable - 65(105)(s) Any service provided or to be provided to any person, by a practising chartered accountant in his professional capacity, in any manner; Who is the receiver of service Upto 15-5-2008 - a Client W.e.f. 16-5-2008 - Any person Who is the provider of service A Practicing Chartered Accountant Meaning of Practising Chartered Accountant - 65(83) "practising chartered accountant" means a person who is a member of the Institute of Chartered Accountants of India and is holding a certificate of practice granted under the provisions of the Chartered Accountants Act, 1949 and includes any concern engaged in rendering services in the field of chartered accountancy; As per sub-section (2) of the section 2 of the Chartered Accountants Act, 1949 When he individually or in partnership with Chartered Accountants, in consideration of remuneration received or to be received,- (a) engages himself in the practice of accountancy; or (b) offers to perform or performs services involving the auditing or verification of financial transactions, books, accounts or records or the preparation, verification or certification of financial accounting and related statements or holds himself out to the public as an accountant; or (c) renders professional services or assistance in or about matters of principle or detail relating to accounting procedure or the recording, presentation or certification of financial facts or data; or (d) renders such other services as, in the opinion of the council, are or may be rendered by a Chartered Accountant in practice; and the words 'to be in practice' with their grammatical variations and cognate expressions, shall be construed accordingly. ************************* A. As per Paragraph No 6. of Circular No. 96/7/2007 dated 23/8/2007 states that :- "6. This circular supersedes all circulars, clarifications and communications, other than Orders issued under section 37B of the Central Excise Act, 1944 (as made applicable to service tax by section 83 of the Finance Act, 1994), issued from time to time by the CBEC, DG (Service Tax) and various field formations on all technical issues including the scope and classification of taxable services, valuation of taxable services, export of services, services received from outside India, scope of exemptions and all other matters on levy of service tax. With the issue of this circular, all earlier clarifications issued on technical issues relating to service tax stand withdrawn."