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Seeks to amend notification No. 30/2012-Service Tax dated 20th June 2012 so as to prescribe extent of payment of service tax by a business entity as a recipient of services provided by senior advocates

Service Tax - 34/2016 - Dated:- 6-6-2016 - GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) NOTIFICATION No. 34/2016-Service Tax New Delhi, the 6th June, 2016 G.S.R. 577 (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 .....

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ub-clauses shall be substituted, namely:- (iva) 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, to such business entity who is litigant, applicant, or petitioner, .....

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