Download Document

[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)

New Delhi, the 1
st
March, 2015
NOTIFICATION No.7/2015-Service Tax,
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,-
(i) in paragraph I, in clause (A),-
(a)after sub-clause (ia), the following sub-clauses shall be inserted, namely:-
"(ib) provided or agreed to be provided by a mutual fund agent or distributor,to a
mutual fund or asset management company”;
“(ic)provided or agreed to be provided by aselling or marketing agent of lottery tickets
to a lottery distributor or selling agent;”;
(b)insub-clause(iv), initem (C),with effect from such date as the Central Government
may, by notification in the Official Gazette, appoint, the words “by way of support
services” shall be omitted;
(c)after the sub-clause (v), with effect from the 1
st
day of March, 2015, the following sub-
clause shall be inserted, namely:-
“(vi) provided or agreed to be provided by a personinvolving an aggregator in any
manner;”;
(ii)in paragraph (II),-
(A)for the portion beginning with brackets, letters and words “(II) The extent of service tax
payable” and ending with words “namely:-”, the following shall be substituted with effect
from 1
st
March, 2015, namely:-

“II. The extent of service tax payable thereon by the person who provides the service and
any other person liable for paying service tax for the taxable services specified in paragraph
I shall be as specified in the following Table, namely:-”;
(B) in the Table,-
(i)in column (4), for the column heading, the following column heading shall be
substituted with effect from 1st March, 2015, namely:-
“Percentage of service tax payable by any person liable for paying service tax other
than the service provider”;
(ii) after Sl. No. 1A and the entries relating thereto, the following Sl Nos. and entries
shall be inserted, namely:-

"1B. in respect of services provided or agreed to be
provided by a mutual fund agent or distributor, to a
mutual fund or asset management company

Nil 100%
1C. in respect of service provided or agreed to be
provided by a selling or marketing agent of lottery
tickets to a lottery distributor or selling agent
Nil 100%";

(iii) againstSl. No. 8, in column (3) and column (4), for the existing entries, the
entries“Nil” and “100%” shall respectively be substituted;
(iv) afterSl. No. 10 and the entries relating thereto, with effect from 1
st
March, 2015, the
following Sl. No. and entries shall be inserted, namely:-
“ 11. in respect of any service provided or agreed to be
provided by a person involving an aggregator in
any manner
Nil 100%”.

2.Save as otherwise provided, this notification shall come into force on the 1
st
day of April, 2015.
[F.No. 334 /5/ 2015-TRU]


(Akshay Joshi)
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. 10/2014-Service Tax, dated the
11
th
July, 2014 vide number G.S.R. 479(E), dated the 11
th
July, 2014 .