Seeks to notify “the resident public limited company” as a class of persons under sub-clause (iii) of clause (b) of section 96A of the Finance Act, 1994. - 04/2013 - 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.4/2013 - Service Tax New Delhi, the 1st March, 2013 G.S.R....(E)- In exercise of the powers conferred under sub-clause (iii) of clause (b) of section 96A of the Finance Act, 1994 (32 of 1994) , the Central Government hereby specifies the resident public limited company as class of persons for the purposes of the said clause. Explanation.- For the purposes of this notification,- (a) public limited company shall have the same meaning as is assigned to public company in clause (iv) of sub-section (1) of section 3 of the Companies Act, 1956 (1 of 1956) and shall include a private company that becomes a public company by virtue of section 43A of the said Act; (b) resident shall have the same meaning as is assigned to it in clause (42) of section 2 of the Income-tax Act, 1961 (43 of 1961) in so far as it applies to a company. [F.No. 334 /3/ 2013-TRU] (Raj Kumar Digvijay) Under Secretary to the Government of India