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.

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..... rvice Tax
Service Tax
ST
[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) .....

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..... - (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 .....

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