[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. 32/2016-Service Tax,
New Delhi, the 6th
June, 2016
G.S.R.….(E).-In
exercise of the powers conferred by sub-section (1) of 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 makes the following
further amendments in the notification of the Government of India in the
Ministry of Finance (Department of Revenue) No.25/2012-Service Tax, dated the
20thJune, 2012, published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-section (i) vide number G.S.R. 467 (E), dated the 20thJune,
2012, namely:-
1. In the said notification, in the first paragraph,
in entry 6, for clause (c), the following clause shall be substituted, namely:-
“(c)
a senior advocate by way of legal services to-
(i)
any person other than a business entity;
or
(ii)
a business entity with a turnover up to
rupees ten lakh in the preceding financial year;”
[F. No. B-1/7/2016-TRU]
(Anurag Sehgal)
Under Secretary
Note:-The
principal notification was published in the Gazette of India, Extraordinary,
vide notification No. 25/2012 - Service Tax, dated the 20th June, 2012, vide
number G.S.R. 467 (E), dated the 20th June, 2012 and last amended vide
notification number 26/2016 - Service Tax, dated the 20th May, 2016 vide number
G.S.R. 538, dated the 20th May, 2016.
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