Notification No. 02/2014 - Service Tax, [F.No. 354 /236/ 2013-TRU], dated 30th
January, 2014
G.S.R....(E).- 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 makes the following further amendments in
the notification of the Government of India in the Ministry of Finance
(Department of Revenue), No.25/2012-Service Tax, dated the 20th June, 2012,
published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i), vide G.S.R. 467 (E), dated the 20th June, 2012,
namely:-
In the said notification,
in the paragraph 2, for clause (s), the following shall be substituted, namely:–
‘(s)
“governmental authority” means an authority or a board or any other body;
(i) set up by an Act of Parliament or a State
Legislature; or
(ii) established by
Government,
with 90% or more participation by way of equity or
control, to carry out any function entrusted to a municipality under article
243W of the Constitution;’.
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