Need Tally
for Clients?

Contact Us! Here

  Tally Auditor

License (Renewal)
  Tally Gold

License Renewal

  Tally Silver

License Renewal
  Tally Silver

New Licence
  Tally Gold

New Licence
 
Open DEMAT Account with in 24 Hrs and start investing now!
« Service Tax »
Open DEMAT Account in 24 hrs
 Income Tax SFT return filing due date extension: Facility to remain open for a couple of days Latest news
 Income tax filing: Waiting for your Form 16? Here is what you need to know
 Salaried? Rental tax calculation rules you should know before ITR filing in 2023
 What are new tax regime's slabs? Know its limits, benefits, and more
 How much additional tax do you need to pay? ITR filing last date for FY 2019-20
 Income Tax Return Filing: How to file ITR - step-by-step guide
 New Income Tax Slabs for Super Senior Citizens 2023-24: Which rate will apply for ITR now?
 Income Tax Return filing 2023 data: How many Indians aged 18-35 years file ITR?
 Make tax-saving a part of your overall investment plan
 Filing ITR? Maximize Your Tax Savings With These 7 Allowance Benefits
 Extension of time limit for compliance to be made for claiming any exemption under Section 54 to 54GB of the Income-tax Act, 1961 ('Act') in view of the then-Covid-19 pandemic

Seeks to amend Service Tax Rules, 1994 so as to specify the business entity as the person liable to service tax in respect of services provided by senior advocates.
June, 08th 2016
[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. 33/2016-Service Tax
                                                                       New Delhi, the 6th June, 2016

        G.S.R.____(E).-In exercise of the powers conferred by sub-section (1) read with sub-
section (2) of section 94 of the Finance Act, 1994 (32 of 1994), the Central Government hereby
makes the following rules further to amend the Service Tax Rules, 1994, namely:-
1. These rules may be called the Service Tax (Fourth Amendment) Rules, 2016. 2. In the Service Tax Rules, 1994, in rule 2, in sub-rule (1), in clause (d), in sub-clause(i),- (a) in item (D), for sub-item (II), the following sub-item shall be substituted, namely:- "(II) an individual advocate or a firm of advocates by way of legal services other than representational services by senior advocates;" (b) after item (D), the following item shall be inserted, namely:- "(DD) in relation to service provided or agreed to be provided by a senior advocate by way of representational services before any court, tribunal or authority, directly or indirectly, to any business entity located in the taxable territory, including where contract for provision of such service has been entered through another advocate or a firm of advocates, and the senior advocate is providing such services, the recipient of such services, which is the business entity who is litigant, applicant, or petitioner, as the case may be".
[F. No. B-1/7/2016-TRU] (Anurag Sehgal) Under Secretary Note:- The principal rules were published in the Gazette of India, Extraordinary, Part II, Section-3, Sub-section (i) by notification No. 2/94-Service Tax, dated the 28thJune, 1994 vide number G.S.R. 546 (E), dated the 28thJune, 1994 and last amended vide notification No. 31/2016-Service Tax, dated the 26th May, 2016 vide number G.S.R. 554(E), dated the 26th May, 2016.
Home | About Us | Terms and Conditions | Contact Us
Copyright 2024 CAinINDIA All Right Reserved.
Designed and Developed by Ritz Consulting