Notifies persons under section 68(2) who is liable to pay service tax instead of provider of taxable services

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..... s under section 68(2) who is liable to pay service tax instead of provider of taxable services [Notification No. 36/2004-ST, Dated 31/12/2004] [As amended by notification no. 5/2005 dated 1-4-2005 , 24/2005 ST dated 07-06-2005 , 9/2006 ST dated 19-4-2006 , 16/2006 ST dated 25-4-2006 , 3/2007 ST dated 1/3/2007 and 27/2007 dated 22/5/2007 ] In exercise .....

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..... under the Societies Registration Act, 1860 (21 of 1860) or under any law corresponding to that Act in force in any part of India; (e) any co-operative society established by or under any law; (f) any dealer of excisable goods, who is registered under the Central Excise Act, 1944 (1 of 1944) or the rules made thereunder; or (g) any body corporate established, or a partnership firm registered .....

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..... 16/6/2005) 3. Has been substituted vide Notification No. 9/2006 dated 19/4/2006 , before it was substituted vide Notification No. 24/2005 dated 7/6/2005 (w.e.f 16/6/2005), as, "any taxable service provided or to be provided by a person, who has established a business or has a fixed establishment from which the service is provided or to be provided, or has his permanent address or usual place .....

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