[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. 34/2016-Service Tax,
New Delhi, the 6th
June, 2016
G.S.R.____(E).-
In exercise of the powers conferred by sub-section (2) of section 68 of the
Finance Act, 1994 (32 of 1994), the Central Government hereby makes the
following further amendments in the notification of the Government of India in
the Ministry of Finance (Department of Revenue) No. 30/2012-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. 472 (E), dated the 20thJune,
2012, namely:-
1. In the said notification,-
(a)
in paragraph I, in clause (A),-
(i) in sub-clause (iv),
for item (B), the following item shall be substituted, namely:-
“(B) an individual
advocate or a firm of advocates by way of legal services other than
representational services by senior advocates, or”;
(ii) for sub-clause
(iva), the following sub-clauses shall be substituted, namely:-
“(iva) 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, to such
business entity who is litigant, applicant, or petitioner, as the case may be”;
(ivb) provided or
agreed to be provided by a director of a company or a body corporate to the
said company or the body corporate;”
(b) in paragraph (II):-
(i) in the TABLE,
against Sl. No. 5, for the entry under column (2), the following entry shall be
substituted, namely:-
“in respect of services
provided or agreed to be provided by an individual advocate or firm of
advocates by way of legal services, directly or indirectly”;
(ii) after Explanation
II., the following shall be inserted, namely:-
“Explanation
III. – The business entity located in the taxable
territory who is litigant, applicant or petitioner, as the case may be, shall
be treated as the person who receives the legal services for the purpose of
this notification.”.
[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. 30/2012 - Service Tax, dated the 20thJune, 2012, vide
number G.S.R. 472 (E), dated the 20thJune, 2012 and last amended vide
notification No. 18/2016-Service Tax, dated the 1 st March, 2016 vide number
G.S.R. 266, dated the 1 st March, 2016.
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