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Exempt Services in relation to sale or purchase of securities listed on a registered stock exchange by a sub-broker - 31/2009 - Service Tax

 
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Rescinded vide Notification No. 34/2012- Service Tax, Dated 20/06/2012

Exempt Services in relation to sale or purchase of securities listed on a registered stock exchange

NOTIFICATION NO. 31/2009 - Service Tax

Dated: September 01, 2009

G.S.R.625(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 1[or authorised person, as the case may be], 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 66 of the said Finance Act.

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

(Prashant Kumar)

Under Secretary to the Government of India

 

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Notes:

  1. Inserted vide notification no. 44/2011 ST dated 9-9-2011
 
 
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