Amends Notification No. 31/2009-Service Tax - Exempt Services in relation to sale or purchase of securities listed on a registered stock exchange by a sub-broker. - 44/2011 – Service Tax - Service Tax
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Service tax exemption scope expanded to include authorised person alongside sub-broker in securities transactions under amendment. The amendment inserts the words 'or authorised person, as the case may be,' after 'provided by a sub-broker' in Notification No. 31/2009-Service Tax, thereby including authorised persons alongside sub-brokers within the exemption for services in relation to the sale or purchase of securities on a registered stock exchange. The amendment takes effect on publication in the Official Gazette.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Service tax exemption scope expanded to include authorised person alongside sub-broker in securities transactions under amendment.
The amendment inserts the words "or authorised person, as the case may be," after "provided by a sub-broker" in Notification No. 31/2009-Service Tax, thereby including authorised persons alongside sub-brokers within the exemption for services in relation to the sale or purchase of securities on a registered stock exchange. The amendment takes effect on publication in the Official Gazette.
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