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THE FINANCE ACT, 1994 - SERVICE TAX
CHAPTER V : Service Tax

65. Definition.-

In this Chapter, unless the context otherwise requires,

(116) "underwriter" has the meaning assigned to it in clause (f) of Rule 2 of the Securities and Exchange Board of India (Underwriters) Rules, 1993;

The Other Statutes Referred:

Clause (f) of Rule 2 of the Securities and Exchange Board of India (Underwriters) Rules, 1993;

(f) "underwriter" means a person, who engages in the business of underwriting of an issue of securities of a body corporate;