Service Tax Rules, 1994 – Sixth Amendment - 029/97 - Service Tax

This Notification has been rescinded by Notification No. 05/1999 dated 28/2/1999

Service Tax Rules, 1994 - Sixth Amendment

[Notification No. 29/1997-Service Tax date 25th July, 1997]

G.S.R.416(E).-In exercise of the powers conferred by section (1) read with sub-section (2) of section 94 of the Finance Act, 1994 (32 of 1994), the Central Government hereby makes the following rules further to amend the Service Tax Rules, 1994, namely:-

1. (i) These rules may be called the Service Tax (Sixth Amendment) Rules, 1997.

(ii) They shall come into force on the 1st day of August, 1997.

2. In the Service Tax Rules, 1994, in rule 2, in sub-rule (1), in clause (d), after sub-clause (xiii), the following sub-clauses shall be inserted, namely:-

"(xiv) in relation to services provided by an outdoor caterer, every outdoor caterer who raises the bill for outdoor services rendered to a client by such caterer.

(xv) in relation to service provided by a pandal or shamiana contractor, every pandal or shamiana contractor who raises a bill for services rendered to a client by such contractor."

 F. No. B.43/8/97-TRU

(NAVNEET GOEL)

UNDER SECRETARY TO THE GOVERNMENT OF INDIA