[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. 45/2012 - Service Tax
New Delhi, the 7th August,
2012
G.S.R. (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, being
satisfied that it is necessary in the public interest so to do, hereby makes
the following amendment in the notification of the Government of India in the
Ministry of Finance (Department of Revenue), No.30/2012-Service Tax, dated the 20th
June,2012, published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub-section (i), vide number
G.S.R. 472 (E), dated the 20th
June, 2012, namely:-
In
the said notification,-
(a)
in para I, in clause (A),-
(i) after the sub-clause (iv), the
following sub-clause shall be inserted, namely :-
“(iva) provided or agreed to be provided by
a director of a company to the said company;”;
(ii) in
sub-clause (v), after the words “manpower for any purpose”, the words “ or
security services” shall be inserted.
(b) in para II, in the Table,-
(i) after
Sl.No. 5, the following S.No. and entries shall be
inserted, namely:-
“5A |
in
respect of services provided or agreed to be
provided by a
director of a company to the said company |
Nil |
100%” |
(ii) in Sl.No. 8, in the entries under the heading ‘Description of
a service’, after the words “manpower for any purpose”, the words “or security services” shall be
inserted.
[F.No. 334 /1/ 2012-TRU]
(Rajkumar Digvijay)
Under
Secretary to the Government of India
Note.-
The principal notification was published
in the Gazette of India, Extraordinary, vide
notification No. 30/2012 - Service
Tax, dated 20th June,
2012, vide
number G.S.R. 472 (E), dated the 20th June, 2012 and the
same has not been amended so far.