Service Tax Exempted on Indian Company who Engages Foreign Law Firm for Advice or Consultancy

[Service Tax Notification No. 45 dated 12^th September 2011]

In exercise of the powers conferred by sub-section (1) of section 93 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 exempts taxable services referred to under item (iii) of sub-clause (zzzzm) of clause (105) of section 65 of Finance Act, 1994.

2. This notification shall come into force on the date of its publication in the Official Gazette.

[F. No. 354/167/2011-TRU]