Amends Service Tax Valuation Rule (Rule 6(3)(iii) to substitute “Rail Travel Agent” in place of “Air Travel Agent” - 024/2006 - Service Tax

Amends Service Tax Valuation Rule (Rule 6(2)(iii) to substitute "Rail Travel Agent" in place of "Air Travel Agent"

Notification No. 24/2006-Service Tax

Dated 27-6-2006

G.S.R. (E).- In exercise of the powers conferred by clause (aa) of sub-section (2) of section 94 of the Finance Act, 1994 (32 of 1994), the Central Government hereby makes the following rules to amend the Service Tax (Determination of Value) Rules, 2006, namely :-                                                                                                           

1. (1) These rules may be called the Service Tax Determination of Value (Amendment) Rules, 2006.

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

2. In the Service Tax (Determination of Value) Rules, 2006, in rule 6, in sub-rule (2), in clause (iii), for the words "air travel agent", the words "rail travel agent" shall be substituted.

(R. Sriram)

Deputy Secretary to the Government of India.

[F. No. B1/4/2006-TRU (Part-II)]

Note.-  The principal rules were published vide notification No. 12/2006-Service Tax, dated the 19^th April, 2006, G.S.R. 228(E), dated the 19^th  April, 2006.