Query about notificaton no. 30/2012- service tax

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This query is : Resolved

P. K. GARG (Querist)

11 March 2013 Dear Sir,
Can you explain me about this notification about that points.....
I. The taxable Service,-
(A)(iv)provided or agreed to be provided by,
(A) an arbitral tribunal, or
(B) an individual advocate or a firm of advocates by way of support services, or
(C) government or local authority by way of support services excluding,-
(1) renting of immovable proprety, &
(2) services specified in sub clauses i, ii, iii of clause (a) of sec. 66D of the finance Act, 1994,
ento any business tity located in the taxable territory
can you explain sepretaly in both point about to any business entity? What is meaning of business entity in both point clearly?

Vishakha Kejriwal.

Vishakha Kejriwal. (Expert)

12 March 2013 Business entity is defined u/s 65(19b) of the Finance Act as follows:-

business entity includes an association of persons, body of individuals, company or firm but does not include an individual.

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