NOTIFICATION No. 57/98 – Service Tax, dated the 7th October, 1998

(This ntf. no. 57/98-ST, has been supersessed vide Ntf. No. 59/98-ST, dt. 16/10/98)
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.

2. This notification shall come into force on the 16th day of October, 1998.

(ATUL GUPTA)
UNDER SECRETARY TO THE GOVERNMENT OF INDIA

F.No. B. 11/3/98-TRU

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