Service Tax (Advance Rulings) Amendment Rules, 2017 - 12/2017 - Service Tax

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(DEPARTMENT OF REVENUE)

(CENTRAL BOARD OF EXCISE AND CUSTOMS)

Notification No. 12/2017-Service Tax

New Delhi, the 31^st March, 2017

G.S.R. 317(E).- In exercise of the powers conferred by section 96-I read with sub-section (1) and (3) of section 96 C and sub-section (7) of section 96D of the Finance Act, 1994 (32 of 1994), the Central Government hereby makes the following rules to amend the Service Tax (Advance Rulings), Rules, 2003, namely :-

1. (1) These rules may be called the Service Tax (Advance Rulings) Amendment Rules, 2017.

     (2) They shall come into force with effect from the 1st day of April, 2017.

2. In the Service Tax (Advance Rulings) Rules, 2003, in rule 2, for clause (b), the following clause shall be substituted, namely:-

‘(b) “Authority” means the Authority for Advance Rulings as defined in clause (e) of section 28E of the Customs Act, 1962 (52 of 1962);’.

[F. No.275/38/2016-CX.8A]

Y. S. KAROO, Under Secy.

Note : The principal rules were published in the Gazette of India, vide Notification No. 55/2002-Cus(N.T.) dated the 23rd August, 2002 published in the Gazette of India, Extraordinary, Part II, Section 3 Sub-section (i) vide number G.S.R. 593(E), dated the 23rd August, 2002.