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[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDI NARY, PART II,
SECTION 3, SUB-SECTION (i)]

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)

NOTIFICATION
No. 9/2015 - Service Tax

New Delhi, the 1
st
March, 2015

G.S.R. (E).- 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
“resident firm” as class of persons for the purposes of the said sub-clause.
Explanation. - For the purposes of this notification,-
(a) “firm” shall have the meaning assigned to it in section 4 of the Indian Partnership Act,
1932 (9 of 1932) , and includes-
(i) the limited liability partnership as defined in clause (n) of sub-section (1) of
the section 2 of the Limited Liability Partnership Act, 2008 (6 of 2009); or
(ii) limited liability partnership which has no company 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 section 96A of the Finance Act, 1994.
(ii) “One Person Company” means as defined in clause (62) of section 2 of the
Companies Act, 2013 (18 of 2013).
(c) “resident” shall have the meaning assigned to it in clause (42) of section 2 of the
Income-tax Act, 1961 (43 of 1961) in so far as it applies to a resident firm.

[F. No. 334/5/2015-TRU]



(Akshay Joshi)
Under Secretary to the Government of India
notifications no 09 2015 st | iKargos