[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. 33/2016-Service Tax,
New Delhi, the 6th
June, 2016
G.S.R.____(E).-In exercise of the powers conferred
by sub-section (1) read with subsection (2) of section 94 of the Finance Act,
1994 (32 of 1994), the Central Government hereby makes the following rules
further to amend the Service Tax Rules, 1994, namely:-
1. These rules may be called the Service Tax (Fourth
Amendment) Rules, 2016.
2. In the Service Tax Rules, 1994, in rule 2, in
sub-rule (1), in clause (d), in sub-clause(i),-
(a) in item (D), for
sub-item (II), the following sub-item shall be substituted, namely:-
“(II) an individual
advocate or a firm of advocates by way of legal services other than
representational services by senior advocates;”
(b) after item (D), the
following item shall be inserted, namely:-
“(DD) in relation to
service provided or agreed to be provided by a senior advocate by way of
representational services before any court, tribunal or authority, directly or
indirectly, to any business entity located in the taxable territory, including
where contract for provision of such service has been entered through another
advocate or a firm of advocates, and the senior advocate is providing such
services, the recipient of such services, which is the business entity who is
litigant, applicant, or petitioner, as the case may be”.
[F.
No. B-1/7/2016-TRU]
(Anurag
Sehgal)
Under
Secretary
Note:-
The
principal rules were published in the Gazette of India, Extraordinary, Part II,
Section-3, Sub-section (i) by notification No. 2/94-Service Tax, dated the
28thJune, 1994 vide number G.S.R. 546 (E), dated the 28thJune, 1994 and last
amended vide notification No. 31/2016-Service Tax, dated the 26th May, 2016
vide number G.S.R. 554(E), dated the 26th May, 2016.
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