Notification No. 09/2015, Dated 1st March, 2015

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(DEPARTMENT OF REVENUE)

NOTIFICATION No. 9/2015 - Service Tax

New Delhi, the 1st March, 2015

G.S.R. (E).- In exercise of the powers conferred by sub-clause (iii) of clause (b) of section 96A of the Finance Act, 1994 (32 of 1994), the Central Government hereby specifies “resident firm” as class of persons for the purposes of the said sub-clause.

Explanation. - For the purposes of this notification,-

(a) “firm” shall have the meaning assigned to it in section 4 of the Indian Partnership Act, 1932 (9 of 1932) , and includes-

(i) the limited liability partnership as defined in clause (n) of sub-section (1) of the section 2 of the Limited Liability Partnership Act, 2008 (6 of 2009); or

(ii) limited liability partnership which has no company as its partner; or

(iii) the sole proprietorship; or

(iv) One Person Company.

(b) (i) “sole proprietorship” means an individual who engages himself in an activity as defined in sub-clause (a) of section 96A of the Finance Act, 1994.

(ii) “One Person Company” means as defined in clause (62) of section 2 of the Companies Act, 2013 (18 of 2013).

(c) “resident” shall have the meaning assigned to it in clause (42) of section 2 of the Income-tax Act, 1961 (43 of 1961) in so far as it applies to a resident firm.

[F. No. 334/5/2015-TRU]

(Akshay Joshi)

Under Secretary to the Government of India

Frequently Asked Questions

What are Service Tax notifications in India?

Service Tax notifications are official public notices issued by the Government of India to communicate updates, changes, or clarifications related to Service Tax provisions.

These notifications provide details about rate changes, exemptions, compliance procedures, or amendments to existing rules, helping taxpayers and service providers stay informed and compliant.

Why are Service Tax notifications important for businesses?

Service Tax notifications are important because they provide authoritative updates on tax regulations, applicable rates, and compliance requirements.

Businesses use these notifications to adjust their tax practices, ensure correct filings, and avoid penalties. Even after GST implementation, historical notifications help with legacy compliance, audits, and reconciliations.

How can I access the latest Service Tax notifications?

You can access the latest Service Tax notifications through official government websites, such as the Central Board of Indirect Taxes and Customs (CBIC).

Seair Exim Solutions also curates relevant notifications and provides consolidated summaries to help businesses easily review and understand key updates.

Do Service Tax notifications impact past tax liabilities?

Yes, Service Tax notifications can impact past tax liabilities, especially in cases involving transitional provisions, appeals, or compliance audits for periods before GST was introduced.

Notifications may contain clarifications or retrospective amendments that affect how past liabilities are interpreted or settled.

Can Service Tax notifications help with legal or audit support?

Absolutely. Notifications serve as official reference points for auditors, tax consultants, and legal professionals when interpreting tax requirements or defending compliance positions.

They provide clear documentation of government intent and amendments, which can be critical during audits, assessments, or dispute resolution.