Forward Contract

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.... service Any person Who is the provider of service A member of a recognised association or a registered association Who is liable to pay service tax A member of a recognised association or a registered association (service provider) Meaning of Forward Contract - 65(46a) "forward contract" has the meaning assigned to it in clause (c) of section 2 of the Forward Contracts (Regulation) Act, 1....

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....ause (jj) of section 2 of the Forward Contracts (Regulation) Act, 1952 (74 of 1952) As per clause (jj) of section 2 of the Forward Contracts (Regulation) Act, 1952; "registered association" means an association to which for the time being a certificate of registration has been granted by the commission under section 14B"; Comments: A. As per Paragraph No 6. of Circular No. 96/7/2007 dated 23/8....