MANU/DSTX/0045/2016

Ministry : Ministry of Finance

Department/Board : Service Tax

Notification No. : 32/2016-Service Tax

Date : 06.06.2016

Notification/ Circulars Referred : No.25/2012-Service Tax, dated the 20th June, 2012 MANU/DSTX/0065/2012;Notification number 26/2016 - Service Tax, dated the 20th May, 2016 MANU/DSTX/0035/2016

Citing Reference:
No.25/2012-Service Tax, dated the 20th June, 2012 MANU/DSTX/0065/2012  Referred

Notification number 26/2016 - Service Tax, dated the 20th May, 2016 MANU/DSTX/0035/2016  Referred

Amendments in the 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 20thJune, 2012, namely:-

1. In the said notification, in the first paragraph, in entry 6, for clause (c), the following clause shall be substituted, namely:-

"(c) a senior advocate by way of legal services to-

(i) any person other than a business entity; or

(ii) a business entity with a turnover up to rupees ten lakh in the preceding financial year;".

[F. No. B-1/7/2016-TRU]
(Anurag Sehgal)
Under Secretary

Note:-The principal notification was published in the Gazette of India, Extraordinary, vide notification No. 25/2012 - Service Tax, dated the 20th June, 2012, vide number G.S.R. 467 (E), dated the 20th June, 2012 and last amended vide