Notification No. 45/2011 Regarding exemption of taxable services- CBEC

[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]

(Samar Nanda)

 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

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