The extent of service tax payable by the service provider and the recipient of service, for certain specified services

Last updated: 10 July 2014

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[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.10/2014-Service Tax
New Delhi, the 11th
July, 2014

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 20th June, 2012, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 472 (E), dated the 20th June, 2012, namely:-

1. In the said notification,–
(i) in paragraph I, in clause (A),–

(a) after sub-clause (i), the following sub-clause shall be inserted, namely:-

“(ia) provided or agreed to be provided by a recovery agent to a banking company or a financial institution or a non-banking financial company;”;

(b) for sub-clause (iva), the following sub-clause shall be substituted, namely :-

“(iva) provided or agreed to be provided by a director of a company or a body corporate to the said company or the body corporate;”;

Please refer the attached file for full notification