[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. 18/2016-Service Tax
New Delhi, the 1st
March, 2016
G.S.R.____(E).-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 20thJune, 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) sub-clause (ib)
shall be omitted;
(ii) for sub-clause
(ic), the following shall be substituted, namely:-
“(ic) provided or
agreed to be provided by a selling or marketing agent of lottery tickets in
relation to a lottery in any manner to a lottery distributor or selling agent
of the State Government under the provisions of the Lottery (Regulations) Act,
1998 (17 of 1998);”;
(iii) in sub-clause
(iv), for item (B), the following shall be substituted, namely:-
“(B) a firm of
advocates or an individual advocate other than senior advocate, by way of legal
services, or”;
(b) in paragraph (II), in the TABLE,-
(i) Sl. No. 1B and the
entries relating thereto shall be omitted;
(ii) against Sl. No.
1C, for the entry under column (2), the following shall be substituted,
namely:-
“in respect of services
provided or agreed to be provided by a selling or marketing agent of lottery
tickets in relation to lottery in any manner to a lottery distributor or
selling agent of the State Government under the provisions of the Lottery
(Regulations) Act, 1998 (17 of 1998)”;
(iii) against Sl. No.
5, for the entry under column (2), the following shall be substituted, namely:-
“in respect of services
provided or agreed to be provided by a firm of advocates or an individual
advocate other than a senior advocate by way of legal services”;
(iv) against Sl. No. 6,
in column (2), the words “by way of support services” shall be omitted.
2. This notification shall come into force on the
1stday of April, 2016.
[F.
No. 334/08/2016-TRU]
(K.
Kalimuthu)
Under
Secretary to the Government of India
Note:-The principal
notification was published in the Gazette of India, Extraordinary, vide
notification No. 30/2012 - Service Tax, dated the 20thJune, 2012, vide number
G.S.R. 472 (E), dated the 20thJune, 2012 and last amended vide notification No.
7/2015-Service Tax, dated the 1 st March, 2015 vide number G.S.R. 161(E), dated
the 1 st March, 2015.
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