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[To be published in the Gazette of India, Part-II Section 3, sub-section (i) Extraordinary]
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 27 /2009-ST
New-Delhi,the 20th August, 2009
29 Sravana, 1931 Saka
GSR ……. In exercise of the powers conferred by sub-clause ( iii ) of clause ( b ) of section 96A of the Finance Act,1994 (32 of
1994), the Central Government hereby specifies any public sector company as class of persons for the purposes of the said
clause.
Explanation. — For the purpose of this notification , a “public sector company” shall have the same meaning as is assigned to
it in clause (36A) of section 2 of the Income-tax Act, 1961 ( 43 of 1961).
( Simmi Jain)
Director,Government.of India
F.No 275/47/2009-CX8A
notifications no 27 2009 service tax | iKargos