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Seeks to specify the class of persons for the purposes of section 96A of the Finance Act,1994


 Notice Date : 11 July 2014

[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 

 

Guest
on 10 July 2014
Notification No : No.15 /2014-Service Tax
Published in Service Tax
Source : ,










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