Company Secretary - Taxable Services - As appliable on or before 30-6-2012 - Service Tax

Practicing Company Secretary (w.e.f. 16.10.98) What is taxable - 65(105)(u) Any service provided or to be provided to any person, by a practising company secretary 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 company secretary Meaning of Practising Company Secretary - 65(85) "practising company secretary" means a person who is a member of the Institute of Company Secretaries of India and is holding a certificate of practice granted under the provisions of the Company Secretaries Act, 1980 and includes any concern engaged in rendering services in the field of company secretaryship; As per sub-section (2) of the section 2 of the Company Secretaries Act, 1980 When he individually or in partnership with company secretaries, in consideration of remuneration received or to be received,- (a) engages himself in the practice of the profession of company secretaries to, or in relation to any company; or (b) offers to perform or performs services in relation to the promotion, forming, incorporation, amalgamation, reconstruction, reorganization or winding up of companies; or (c) offers to perform or performs such services as may be performed by- (i) an authorized representative of a company with respect to filing, registering, presenting, attesting or verifying any documents (including forms, application and returns) by or on behalf of the company, (ii) a share transfer agent, (iii) an issue house, (iv) a share and stock broker, (v) a secretarial auditor or consultant, (vi) an adviser to a company on management, including any legal or procedural matter falling under the Industries (Development and Regulation) Act, 1951, the Companies Act, 1956, the Securities Contracts (Regulation) Act, 1956, any of the rules or Bye-laws made by a recognized Stock Exchange, the Monopolies and Restrictive Trade Practice Act, 1969 or under any other law for the time being in force. (vii) Issuing certificates on behalf of, or for the purpose of, a Company; or (d) holds himself out to the public as a company secretary in practice; or (e) renders professional services or assistance with respect to matters of principle or details relating to the practice of the profession of company secretaries; or (f) render such other services or assistance with respect to matters of principle or details relating to the practice of the profession of company secretaries; or 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."