Amends Service Tax Rules, 1994 - 010/2006 - Service Tax

Amends Service Tax Rules,1994

Notification No. 10/2006-Service Tax

Dated: April 19, 2006

In exercise of the powers conferred by sub-sections (1) and (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. (1) These rules may be called the Service Tax (Second Amendment) Rules, 2006.

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

2. In the Service Tax Rules,1994, (hereinafter referred to as the said rules), in rule 2, in sub-rule (1), in clause (d), for sub-clause (iv), the following sub-clause shall be substituted, namely:-

"(iv) in relation to any taxable service provided or to be provided by any person from a country other than India and received by any person in India under section 66A of the Act, the recipient of such service;".

3. In the said rules, in rule 6, sub-rules (8) and (9) shall be omitted.

[F. No. B1/4/2006-TRU]