foÙk ea=kky;

(jktLo foHkkx)

vf/lwpuk

ubZ fnYyh] 3 iQjojh] 2014

la- 3@2014&lsok dj

lk-dk-fu- 74(v)-— tcfd] dsUnz ljdkj larq"V gS fd ,d ok;nk vuqca/ ds laca/ esa fdlh iathÑr laxBu ;k fdlh ekU;rk

izkIr laxBu ds lnL; ds mi nykyksa ;k vf/Ñr O;fDr;ksa }kjk iznku dh xbZ lsokvksa ij] foÙk vf/fu;e] 1994 (1994 dk 32) (blds

i'pkr~ ^n iQkbusal ,DV* ds :i esa lan£Hkr) dh /kjk 66 ds varxZr lsok dj dk mn~xzg.k (mlds xSj mn~xzg.k lfgr) laca/h ,d vfHkfØ;k

vke rkSj ij izpfyr Fkh vkSj ;g fd ,slh lsok,a foÙk vf/fu;e ds varxZr lsok dj ds izfr nk;h Fkha] tks fd flrEcj 2004 dh 10oha frfFk

ls ysdj twu 2012 dh 30oha dks fRkfFk lekIr gksus okyh vof/ ds nkSjku mDr vfHkfØ;k ds vuqlkj mn~xzfgr ugha dh tk jgh Fkh_

vr% ] vc] mDr foÙk vf/fu;e dh /kjk 83 ds lkFk ifBr dsUnzh; mRikn 'kqYd vf/fu;e] 1944 (1944 dk 1) dh /kjk 11lh

}kjk iznÙk 'kfDr;ksa dk iz;ksx djrs gq,] dsUnz ljdkj funs'k nsrh gS fd ,d ok;nk vuqca/ ds laca/ esa fdlh iathÑr laxBu ;k fdlh ekU;rk

izkIr laxBu ds lnL; ds mi nykyksa ;k vf/Ñr O;fDr;ksa }kjk iznku dh xbZ lsokvksa ij ns; lsokdj gsrq] mDr vfHkfØ;k ds vuqlj.k esa

mi;qZDr vof/ ds nkSjku ,slh djk/ku lsok ftl ij lsokdj mn~xzfgr ugha fd;k tk jgk Fkk] ds laca/ esa Hkqxrku fd;k tkuk visf{kr ugha

gksxk A

¹iQk- la- 354@131@2013&Vh vkj ;wº

jktoqQekj fnfXot;] voj lfpo

jftLVªh laö Mhö ,yö&33004@99

REGD. NO. D. L.-33004/99

vlk/kj.k

EXTRAORDINARY

Hkkx II—[k.M 3—mi&[k.M (i)

PART II—Section 3—Sub-section (i)

izkf/dkj ls izdkf'kr

PUBLISHED BY AUTHORITY

la- 52]

ubZ fnYyh] lkseokj] iQjojh 3] 2014@ek?k 14] 1935

No. 52]

NEW DELHI, MONDAY, FEBRUARY 3, 2014/MAGHA 14, 1935

462 GI/2014

(1)

2

THE GAZETTE OF INDIA : EXTRAORDINARY

[PART II—SEC. 3(i)]

MINISTRY OF FINANCE

(Department of Revenue)

NOTIFICATION

New Delhi, the 3rd February, 2014

No. 3/2014-Service Tax

G.S.R. 74(E).— Whereas, the Central Government is satisfied that a practice was generally prevalent regarding

levy of service tax (including non-levy thereof), under section 66 of the Finance Act, 1994 (32 of 1994) (hereinafter referred

to as ‘the Finance Act’), on services provided by a authorised person or sub-broker to the member of a recognised

association or a registered association, in relation to a forward contract, and that such services were liable to service tax

under the Finance Act, which was not being levied according to the said practice during the period commencing from the

10th day of September 2004 and ending with the 30th day of June 2012;

Now, therefore, in exercise of the powers conferred by section 11C of the Central Excise Act, 1944 (1 of 1944), read

with section 83 of the Finance Act, the Central Government hereby directs that the service tax payable on the services

provided by a authorised person or sub-broker to the member of a recognised association or a registered association, in

relation to a forward contract, shall not be required to be paid in respect of such taxable service on which the service tax was

not being levied during the aforesaid period in accordance with the said practice.

[F. No. 354/131/2013 - TRU]

RAJ KUMAR DIGVIJAY, Under Secy.

Printed by the Manager, Government of India Press, Ring Road, Mayapuri, New Delhi-110064

and Published by the Controller of Publications, Delhi-110054.