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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.18/2016-Service Tax
New Delhi, the 1
st
March, 2016
G.S.R.____(E).-In exercise of the powers conferred by sub-section (2) of section 68 of
the Finance Act, 1994 (32 of 1994), the Central Government hereby makes the following further
amendments in the notification of the Government of India in the Ministry of Finance
(Department of Revenue) No. 30/2012-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. 472 (E),
dated the 20
th
June, 2012, namely:-
1. In the said notification,-
(a) in paragraph I, in clause (A),-
(i) sub-clause (ib) shall be omitted;
(ii) for sub-clause (ic), the following shall be substituted, namely:-
“(ic) provided or agreed to be provided by a selling or marketing agent of lottery
tickets in relation to a lottery in any manner to a lottery distributor or selling agent
of the State Government under the provisions of the Lottery (Regulations) Act,
1998 (17 of 1998);”;
(iii) in sub-clause (iv), for item (B), the following shall be substituted, namely:-
“(B) a firm of advocates or an individual advocate other than senior advocate, by
way of legal services, or”;
(b) in paragraph (II), in the TABLE,-
(i) Sl. No. 1B and the entries relating thereto shall be omitted;

(ii) against Sl. No. 1C, for the entry under column (2), the following shall be
substituted, namely:-
“in respect of services provided or agreed to be provided by a selling or marketing agent
of lottery tickets in relation to lottery in any manner to a lottery distributor or selling
agent of the State Government under the provisions of the Lottery (Regulations) Act,
1998 (17 of 1998)”;

(iii) against Sl. No. 5, for the entry under column (2), the following shall be
substituted, namely:-

“in respect of services provided or agreed to be provided by a firm of advocates or an
individual advocate other than a senior advocate by way of legal services”;

(iv) against Sl. No. 6, in column (2), the words “by way of support services” shall be
omitted.
2. This notification shall come into force on the 1
st
day of April, 2016.
[F.No. 334 /08/ 2016-TRU]


(K. Kalimuthu)
Under Secretary to the Government of India


Note:-The principal notification was published in the Gazette of India, Extraordinary, vide
notification No. 30/2012 - Service Tax, dated the 20
th
June, 2012, vide number G.S.R. 472 (E),
dated the 20
th
June, 2012 and last amended vide notification No. 7/2015-Service Tax, dated the 1
st

March, 2015 vide number G.S.R. 161(E), dated the 1
st
March, 2015.
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