Service Tax Rules, 1994- Amendment - 004/95 - Service Tax

Service Tax Rules, 1994- Amendment

[Notification No. 4/95 ST, Dated 28.06.1995]

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 to amend the Service Tax Rules, 1994, namely: -

(1)  These rules may be called the Service Tax (Amendment) Rules, 1995.

(2)  In rule 8 of the Service Tax Rules, 1994 (hereinafter referred to as the principal rules), for the words "Collector of Central Excise (Appeals)", at both places where they occur, the words "Commissioner of Central Excise (Appeals)" shall be substituted.

(3)  In rule 9 of the principal rules, in sub-rule (2), in clause (b),

(a)  for the words "Collector of Central Excise", at both places where they occur, the words "Commissioner of Central Excise" shall be substituted.

(b) for the words "Collector of Central Excise (Appeals)",  the words "Commissioner of Central Excise (Appeals)" shall be substituted.

(4)  In form ST-7 appended to the principal rules, in the notes, -

(a) for the words "Collector of Central Excise", at both places where they occur, the words "Commissioner of Central Excise" shall be substituted.

(b) "Collector of Central Excise (Appeals)", the words "Commissioner of Central Excise (Appeals)" shall be substituted.