Service Tax on Sub-broker – Amendment Notification

Notification No. 44/2011 Service Tax

[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. 44/2011 Service Tax

 New Delhi, the 9th 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, on being satisfied that it is necessary in the public interest so to do, hereby makes the following amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 31/2009-Service Tax, dated the 1st September, 2009, which was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.  625 (E), dated the 1st September, 2009, namely :-

In the said notification, after the words, provided by a sub-broker, the words or authorised person, as the case may be, shall be inserted.

2.ƒThis notification shall come into force on the date of its publication in the Official Gazette.

[F. No. 354/205/2011-TRU]

(Samar Nanda)

                                          Under Secretary to the Government of India

 

Note.- The principal notification No. 31/2009-Service Tax, dated the 1st September, 2009 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), dated the 1st September, 2009, vide number G.S.R. 625 (E), dated the 1st September, 2009.

Principal  Notification No. 31/2009-Service Tax is appended hereto for ready reference

Notification No. 31/2009-Service Tax

[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)

New Delhi, the 1st September, 2009.

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) (hereinafter referred to as the Finance Act), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable service referred to in sub-clause (zzb) of clause (105) of section 65 of the Finance Act,1994, provided by a sub-broker, to a stock-broker as defined in clause (101) of Section 65 of the Finance Act,1994, in relation to sale or purchase of securities listed on a registered stock exchange from the whole of the service tax leviable thereon under section 66of the said Finance Act.

[F.No.354/175/2009-TRU]

(Prashant Kumar)
Under Secretary to the Government of India

 

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