Resident private limited company specified as class of person for the purpose of Advance Ruling - 15 /2014 - Service Tax

[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.15 /2014-Service Tax New Delhi, the 11th July, 2014 G.S.R . 484(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 the resident private limited company as class of persons for the purposes of the said clause. Explanation.- For the purposes of this notification,- (a) private limited company shall have the same meaning as is assigned to private company in clause (68) of section 2 of the Companies Act, 2013 (18 of 2013) ; (b) resident shall have the same meaning as is assigned to it in clause (42) of section 2 read with sub-section (3) of section 6 of the Income-tax Act, 1961 (43 of 1961) . [F.No. 334/15/2014-TRU] (Akshay Joshi) Under Secretary to the Government of India