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[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,
SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
NOTIFICATION
No. 32/2016-Service Tax,
New Delhi, the 6
th
June, 2016
G.S.R.….(E).-In exercise of the powers conferred by sub-section (1) of section 93 of the
Finance Act, 1994 (32 of 1994), the Central Government being satisfied that it is necessary in the
public interest so to do, hereby makes the following further amendments in the notification of the
Government of India in the Ministry of Finance (Department of Revenue) No.25/2012-Service
Tax, dated the 20
th
June, 2012, published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i) vide number G.S.R. 467 (E), dated the 20
th
June, 2012, namely:-
1. In the said notification, in the first paragraph, in entry 6, for clause (c), the following clause
shall be substituted, namely:-
“(c) a senior advocate by way of legal services to-
(i) any person other than a business entity; or
(ii) a business entity with a turnover up to rupees ten lakh in the preceding
financial year;”.
[F. No. B-1/7/2016-TRU]

(Anurag Sehgal)
Under Secretary
Note:-The principal notification was published in the Gazette of India, Extraordinary,
vide notification No. 25/2012 - Service Tax, dated the 20
th
June, 2012, vide number
G.S.R. 467 (E), dated the 20
th
June, 2012 and last amended vide notification number
26/2016 - Service Tax, dated the 20
th
May, 2016 vide number G.S.R. 538, dated the 20
th

May, 2016.
notifications no 32 2016 service tax | iKargos