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Date 1-Mar-2015 Issuing Authority Service Tax
Notification Number 09/2015 Authority Type Notification
Subject Seeks to notify the “resident firm” as the class of persons for the purpose of sub-clause (iii) of clause (b) of section 96A of the Finance Act, 1994

[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. 09/2015 - Service Tax

New Delhi, the 1st 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

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