accounting and auditing; or

cost accounting and cost auditing; or

secretarial auditing; or

verification of declarations in prescribed forms of compliance's for obtaining a certificate of commencement of business or commencement of other business under section 149 of the Companies Act, 1956 (1 of 1956); o

signing of the annual return of listed companies under section 161 of the Companies Act, 1956 (1 of 1956); or

certification that requirements of Schedule XIII to the Companies Act, 1956 (1 of 1956) have been complied with as regards statutory guidelines for appointment of managerial personnel and payment of managerial remuneration to them without the approval of the Central Government under section 269 and Schedule XIII, of the Companies Act, 1956 (1 of 1956); or

certification of documents to be filed by companies with the Registrar of Companies under the Companies Act, 1956 (1 of 1956); or

certification in Form 1 that the whole of the amount remaining unpaid or unclaimed for a period of three years from the date of transfer to the special account under sub-section (1) and sub-section (2) of section 205A of the Companies Act, 1956 (1 of 1956) has been transferred to the General Revenue Account of the Central Government under the Companies Unpaid Dividend (Transfer to General Revenue Account of the Central Government) Rules, 1978; or

certification of documents under the Exports and Imports Policy (1997-2002) of the Government of India; or

certification for exchange control purposes which a practicing chartered accountant can issue as documentary evidence in support of certain applications under the Foreign Exchange Regular Act, 1973 (46 of 1973); or

certification in respect of valuation of instruments or assets as per rule 8A(7) of the Wealth Tax Rules, 1957, from whole of service tax leviable thereon.

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 (104) of section 65 of the said Act.

Illustration:-The service provided by a practising chartered accountant, a practising company 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.