MANU/DSTX/0044/2016
Ministry : Ministry of Finance
Department/Board : Service Tax
Notification No. : 34/2016-Service Tax
Date : 06.06.2016
Notification/ Circulars Referred : No. 30/2012-Service Tax, dated the 20th June, 2012 MANU/DSTX/0070/2012;Notification No. 18/2016-Service Tax, dated the 1st March, 2016 MANU/DSTX/0020/2016
Citing Reference:
No. 30/2012-Service Tax, dated the 20th June, 2012 MANU/DSTX/0070/2012 Referred
Notification No. 18/2016-Service Tax, dated the 1st March, 2016 MANU/DSTX/0020/2016 Referred
Amendments in the notification No. 30/2012-Service Tax, dated the 20th June, 2012
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 20thJune, 2012, namely:-
1. In the said notification,-
(a) in paragraph I, in clause (A),-
(i) in sub-clause (iv), for item (B), the following item shall be substituted, namely:-
"(B) an individual advocate or a firm of advocates by way of legal services other than representational services by senior advocates, or";
(ii) for sub-clause (iva), the following sub-clauses shall be substituted, namely:-
"(iva) provided or agreed to be provided by a senior advocate by way of representational services before any court, tribunal or authority, directly or indirectly, to any business entity located in the taxable territory, including where contract for provision of such service has been entered through another advocate or a firm of advocates, and the senior advocate is providing such services, to such business entity who is litigant, applicant, or petitioner, as th........