[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. 45/2011 Service Tax
New Delhi, the 12th September, 2011
G.S.R. (E).- 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 exempts taxable services referred to under item (iii) of sub-clause (zzzzm) of clause (105) of section 65 of Finance Act, 1994.
2.ƒThis notification shall come into force on the date of its publication in the Official Gazette.
[F. No. 354/167/2011-TRU]
Under Secretary to the Government of India
Note: Sub-clause (zzzzm) of clause (105) of section 65 of Finance Act, 1994 includes services provided to a business entity, by any other business entity, in relation to advice, consultancy or assistance in any branch of law, in any manner:
Provided that any service provided by way of appearance before any court, tribunal or authority shall not amount to taxable service