GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)

New Delhi, the 1^st March, 2015

NOTIFICATION No.7/2015-Service Tax,

G.S.R.(E).-In exercise of the powers conferred by sub-section (2) of section 68 of the Finance Act, 1994 (32 of 1994), the Central Government, hereby makes the following further
amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 30/2012-Service Tax, dated the 20^th 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 20^th June, 2012, namely:-
1. In the said notification,-
(i) in paragraph I, in clause (A),-
(a)after sub-clause (ia), the following sub-clauses shall be inserted, namely:-
"(ib) provided or agreed to be provided by a mutual fund agent or distributor,to a mutual fund or asset management company”;
“(ic)provided or agreed to be provided by aselling or marketing agent of lottery tickets to a lottery distributor or selling agent;”;
(b)insub-clause(iv), initem (C),with effect from such date as the Central Governmentmay, by notification in the Official Gazette, appoint, the words “by way of support services” shall be omitted;
(c)after the sub-clause (v), with effect from the 1^st day of March, 2015, the following subclause shall be inserted, namely:-
“(vi) provided or agreed to be provided by a personinvolving an aggregator in any manner;”;
(ii)in paragraph (II),-
(A)for the portion beginning with brackets, letters and words “(II) The extent of service tax payable” and ending with words “namely:-”, the following shall be substituted with effect from 1^st March, 2015, namely:-

“II. The extent of service tax payable thereon by the person who provides the service andany other person liable for paying service tax for the taxable services specified in paragraph I shall be as specified in the following Table, namely:-”;
(B) in the Table,-

(i)in column (4), for the column heading, the following column heading shall be substituted with effect from 1^st March, 2015, namely:-
“Percentage of service tax payable by any person liable for paying service tax other than the service provider”;
(ii) after Sl. No. 1A and the entries relating thereto, the following Sl Nos. and entries shall be inserted, namely:-
"1B. in respect of services provided or agreed to be provided by a mutual fund agent or distributor, to a mutual fund or asset management company Nil 100% 1C. in respect of service provided or agreed to be provided by a selling or marketing agent of lottery tickets to a lottery distributor or selling agent Nil 100%";
(iii) againstSl. No. 8, in column (3) and column (4), for the existing entries, the entries“Nil” and “100%” shall respectively be substituted;
(iv) afterSl. No. 10 and the entries relating thereto, with effect from 1^st March, 2015, the following Sl. No. and entries shall be inserted, namely:-
“ 11. in respect of any service provided or agreed to be provided by a person involving an aggregator in any manner Nil 100%”.
2.Save as otherwise provided, this notification shall come into force on the 1^st day of April, 2015.

[F.No. 334 /5/ 2015-TRU]
(Akshay Joshi)
Under Secretary to the Government of India

Note:-The principal notification was published in the Gazette of India, Extraordinary, vide notification No. 30/2012 - Service Tax, dated the 20^th June, 2012, vide number G.S.R. 472 (E), dated the 20^th June, 2012 and last amended vide notification No. 10/2014-Service Tax, dated the 11^th July, 2014 vide number G.S.R. 479(E), dated the 11^th July, 2014 .