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. - 04/2013 - Service Tax
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Resident public limited company specified as a class of persons for service tax notification, with statutory company and residency definitions. The Central Government specifies resident public limited company as a class of persons under sub-clause (iii) of clause (b) of section 96A of the Finance Act, 1994 for service tax purposes. 'Public limited company' adopts the Companies Act meaning and includes a private company becoming public by conversion; 'resident' adopts the residency meaning applicable to companies under the Income-tax Act, thereby defining the scope of the notified class.
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.
Resident public limited company specified as a class of persons for service tax notification, with statutory company and residency definitions.
The Central Government specifies resident public limited company as a class of persons under sub-clause (iii) of clause (b) of section 96A of the Finance Act, 1994 for service tax purposes. "Public limited company" adopts the Companies Act meaning and includes a private company becoming public by conversion; "resident" adopts the residency meaning applicable to companies under the Income-tax Act, thereby defining the scope of the notified class.
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