Notification No. 31/2009-Service Tax dated 1.9.2009
This notification exempts certain taxable services
G.S.R. (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, 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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