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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. 20/2015-Service Tax
New Delhi, the 21
st
October, 2015
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,-
(i) in the opening paragraph, in entry 29, for clause (g), the following clauses shall be substituted, namely-
​(g) business facilitator or a business correspondent to a banking company with respect to a Basic Savings Bank Deposit
Account covered by Pradhan Mantri Jan Dhan Yojana in the banking company​s rural area branch, by way of account opening,
cash deposits, cash withdrawals, obtaining e-life certificate, Aadhar seeding ;
(ga) any person as an intermediary to a business facilitator or a business correspondent with respect to services mentioned in
clause (g);
(gb) business facilitator or a business correspondent to an insurance company in a rural area; or​
(ii) in paragraph 2,-
(a) after clause (g), the following clause shall be inserted, namely :-
​(ga) Basic Savings Bank Deposit Account means a Basic Savings Bank Deposit Account opened under the guidelines issued
by Reserve Bank of India relating thereto;​
(b) in clause (k), in sub-clause (ii), for the words ​religion or spirituality​, the words ​religion, spirituality or yoga​ shall be
substituted.
[F. No. 354/101/2015 -TRU]
(Santosh Kumar Mishra)
Under Secretary to the Government of India
Note:- The principal notification was published in the Gazette of India, Extraordinary, by 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 No.
12/2015 - Service Tax, dated the 30
th
April, 2015 vide number G.S.R. 348(E), dated the 30
th
April, 2015.
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