A. Notification No. 44/2012 & Notification No. 45/2012 - Service Tax dt 7 August 2012

A. Notification No. 44/2012 - Service Tax

In Notification No.25/2012-Service Tax ( Mega Exemption) , dated the 20^th June,2012,   in entry 33, the word “bovine” shall be omitted.

B. Notification No. 45/2012 - Service Tax

In Notification No.30/2012-Service Tax, dated the 20^th June,2012

(a)  in para I, in clause (A),-

(i) after the sub-clause (iv), the following sub-clause shall be inserted, namely :-

“(iva)   provided or agreed to be provided  by a director of a company to the said company;”;

(ii)  in sub-clause (v), after the words “manpower for any purpose”, the words “ or security services” shall be inserted.

(b)  in para II, in the Table,-

(i)   after Sl.No. 5, the following S.No. and entries shall be inserted, namely:-

           

“5A

in respect of  services  provided or agreed to be provided  by a director of a company to the said company

Nil

100%”

(ii)  in Sl.No. 8, in the entries under the heading ‘Description of a service’, after the words “manpower for any purpose”, the words “or security services” shall be inserted.