Amendments in the Service Tax Credit Rules, 2002 - 006/04 - Service Tax

Amendments in the Service Tax Credit Rules, 2002

Notification No. 06/2004-ST

Dated 09/07/2004

G.S.R. (E).- In exercise of the powers conferred by sub-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 Credit Rules, 2002, except as respects things done or omitted to be done before such amendment, namely :-

1. (1) These rules may be called the Service Tax Credit (Amendment) Rules, 2004.

(2) They shall come into force on the date of their publication in the Official Gazette.

2. In the Service Tax Credit Rules, 2002, in rule 6, the words "or service tax has not been paid by the input service provider for any reason, whatsoever," shall be omitted.