Union Budget | 2015-16 | SERVICE TAX | Notification

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Notify the “resident firm” as the class of persons for the purpose of sub-clause (iii) of clause (b) of section 96A of the Finance Act, 1994 

Amendments in notification No. 26/2012-Service Tax, dated 20th June 2012, so as to make necessary amendments in the specified entries prescribing taxable portion and the conditions for availing the exemption therein 

Amendments in notification No. 30/2012-Service Tax dated 20th june, 2012, so as to prescribe, the extent of service tax payable by the service provider and any other person liable for paying service tax other than the service provider 

Amendments in notification No. 25/2012-Service Tax, dated 20th June 2012, so as to amend certain existing entries granting exemption on specified services and inserting new entries for granting exemption from service tax on specified services 

Service Tax (Amendment) Rules, 2015 - (i) definition of an ‘aggregator’ and the ‘brand name or trade name’ (ii) the person liable to pay service tax for certain specified services;(iii) for issuing digitally signed invoices and their authentication by means of digital signatures (iv) for preserving records in electronic form by bay of authenticating by digital signatures (v) To revise the alternative rates of service tax at which certain categories of service providers have an option to pay service tax 

Amendment to notification No. 31/2012-Service Tax, dated 20th June, 2012, so as to exempt services provided for transportation of export goods by road from the place of removal to a land customs station (LCS) 

Rescinds the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 42/2012-Service Tax, dated 29th June 2012