Government of India
Ministry of Finance
(Department of Revenue)
Notification No.4/2013 - Service Tax
New Delhi, the 1st March, 2013
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,-
- “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;
- “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