Meaning of resident public limited company under Service Tax

Public limited company” shall have the same meaning as is  assigned to “public company” in clause (iv) of sub-section (1) of  section 3 of the Companies Act, 1956 (1 of 1956) and shall include a  private company that becomes a public company by virtue of
section 43A of the said Act;
(b) “resident” shall have the same meaning as is assigned to it in  clause (42) of section 2 of the Income-tax Act, 1961 (43 of 1961) in  so far as it applies to a company.

Service Tax Notification No.4/2013 Dated 1st March, 2013

G.S.R….(E)- In exercise of the powers conferred under sub-clause (iii) of  clause (b) of section 96A of the Finance Act, 1994 (32 of 1994), the Central  Government hereby specifies “the resident public limited company” as class of  persons for the purposes of the said clause.

Explanation.- For the purposes of this notification,-
(a) “public limited company” shall have the same meaning as is  assigned to “public company” in clause (iv) of sub-section (1) of  section 3 of the Companies Act, 1956 (1 of 1956) and shall include a  private company that becomes a public company by virtue of
section 43A of the said Act;
(b) “resident” shall have the same meaning as is assigned to it in  clause (42) of section 2 of the Income-tax Act, 1961 (43 of 1961) in  so far as it applies to a company.

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