14 October 2011
a person represent his before income tax officer. whether the legal fees received in respect of the representation is taxable sevice or not. whether service tax should levied or not.
[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)
New Delhi, the 25th April, 2011
Notification No.32/2011 – 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), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby rescinds the notification of the Government of India in the Ministry of Finance (Department of Revenue) No.25/2006-Service Tax, dated the 13th July, 2006, published in the Gazette of India, Extraordinary, Part II, Section3, Sub-section (i) vide number G.S.R. 418(E) dated the 13th July, 2006, except as respects things done or omitted to be done before such rescission.
2. This notification shall come into force on the 1st day of May, 2011.
[F. No. 334/3/ 2011 – TRU] (Sanjeev Kumar Singh) Under Secretary to the Government of India
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