Government of India
Ministry of Finance
(Department of Revenue)
NOTIFICATION
No. 57/98 – Service Tax
New Delhi, dated the 7th October, 1998
G.S.R.(E) – In exercise of the powers conferred by section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable services other than of auditing and accounting, provided by a practising chartered accountant, in his professional capacity to a client from the whole of service tax leviable thereon.
(ATUL GUPTA)
UNDER SECRETARY TO THE GOVERNMENT OF INDIA
F.No. B. 11/3/98-TRU
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