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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
New Delhi, the 1
st
March, 2013
No.4/2013 - Service Tax

G.S.R....(E)- In exercise of the powers conferred under sub-clause (iii) of
clause (b) of section 96A of the Finance Act, 1994 (32 of 1994), the Central
Government hereby specifies “the resident public limited company” as class of
persons for the purposes of the said clause.

Explanation.- For the purposes of this notification,-

(a) “public limited company” shall have the same meaning as is
assigned to “public company” in clause (iv) of sub-section (1) of
section 3 of the Companies Act, 1956 (1 of 1956) and shall include a
private company that becomes a public company by virtue of
section 43A of the said Act;

(b) “resident” shall have the same meaning as is 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 company.


[F.No. 334 /3/ 2013-TRU]

(Raj Kumar Digvijay)
Under Secretary to the Government of India
notifications no 04 2013 st dt | iKargos