Service Tax Applicable on Security Services

[Service Tax Notification No. 45 dated 7^th August 2012]

In exercise of the powers conferred by sub-section (2) of section 68 of the Finance Act, 1994 (32 of 1994), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.30/2012-Service Tax, dated the 20th June,2012, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 472 (E), dated the 20th June, 2012, namely:-

In the said notification,-

(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.

[F.No. 334 /1/ 2012-TRU]