MANU/DSTX/0030/2015
Ministry : Ministry of Finance
Department/Board : Service Tax
Notification No. : 20/2015-Service Tax
Date : 21.10.2015
Notification/ Circulars Referred : No. 25/2012-Service Tax, dated the 20th June, 2012 MANU/DSTX/0065/2012;Notification No. 12/2015 - Service Tax, dated the 30th April, 2015 MANU/DSTX/0015/2015
Citing Reference:
No. 25/2012-Service Tax, dated the 20th June, 2012 MANU/DSTX/0065/2012 Modified
Notification No. 12/2015 - Service Tax, dated the 30th April, 2015 MANU/DSTX/0015/2015 Referred
Central Government makes amendments to Notification No. 25/2012-Service Tax, dated the 20th June, 2012
In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 25/2012-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. 467 (E), dated the 20th June, 2012, namely:-
1. In the said notification,-
(i) in the opening paragraph, in entry 29, for clause (g), the following clauses shall be substituted, namely-
"(g) business facilitator or a business correspondent to a banking company with respect to a Basic Savings Bank Deposit Account covered by Pradhan Mantri Jan Dhan Yojana in the banking company's rural area branch, by way of account opening, cash deposits, cash withdrawals, obtaining e-life certificate, Aadhar seeding;
(ga) any person as an intermediary to a business facilitator or a business correspondent with respect to services mentioned in clause (g);
(gb) business facilitator or a business correspondent to an insurance company in a rural area; or"
(ii) in paragraph 2,-