[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.15 /2014-Service Tax
New Delhi, the 11th
July, 2014
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 “the resident private limited company” as class of persons for the purposes of the said clause.
Explanation.- For the purposes of this notification,-
(a) “private limited company” shall have the same meaning as is assigned to “private company” in clause (68) of section 2 of the Companies Act, 2013 (18 of 2013);
(b) “resident” shall have the same meaning as is assigned to it in clause (42) of section 2 read with sub-section (3) of section 6 of the Income-tax Act, 1961 (43 of 1961).
[F.No. 334/15/2014-TRU]
(Akshay Joshi)
Under Secretary to the Government of India
CAclubindia
Guest
Notification No : No.15 /2014-Service TaxPublished in Service Tax