Specified persons for the purpose of Advance Ruling u/s 96A of the Chapter V of the Finance Act, 1994

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....g Service Tax<br>Service Tax<br>Notifications<br>Dated:- 7-3-2015<br>Notification no. 09/2015 dated 1.3.2015 specifies "resident firm" as class of persons for the purposes of the said sub-clause. Exp....

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.... as its partner; or (iii) the sole proprietorship; or (iv) One Person Company. (b) (i) "sole proprietorship" means an individual who engages himself in an activity as defined in sub-clause (a) of....