GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
New Delhi, the 1st September, 2009.
Notification No. 31/2009-Service Tax
G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section
93 of the
Finance Act, 1994 (32 of 1994) (hereinafter referred to as the Finance Act), the
Central
Government, on being satisfied that it is necessary in the public interest so to
do, hereby
exempts the taxable service referred to in sub-clause (zzb) of clause (105) of
section 65 of the
Finance Act,1994, provided by a sub-broker, to a stock-broker as defined in
clause (101) of
Section 65 of the Finance Act,1994, in relation to sale or purchase of
securities listed on a
registered stock exchange from the whole of the service tax leviable thereon
under section 66
of the said Finance Act.
[F.No.354/175/2009-TRU]
(Prashant Kumar)
Under Secretary to the Government of India