Service Tax Rules, 1994 - 1st Amendment of 1996 - 007/96 - Service Tax

Service Tax Rules, 1994 - 1st Amendment of 1996

[Notification No. 7/96-Service Tax, dated 31-10-1996]

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 further amend the Service Tax Rules, 1994 (hereinafter referred to as the said rules), namely :-

1. (i) These rules may be called the Service Tax (First Amendment) Rules, 1996;

 (ii) They shall come into force on the 1st day of November, 1996.

2. In the said rules, in rule 2, in sub-rule (1), in clause (d), -

   (I) in sub-clause (i), for the words "in relation to a telephone connection", the words "in relation to a telephone connection or pager" shall be substituted;

   (II) after sub clause (iii), the following sub-clauses shall be inserted, namely :-

"(iv) in relation to the services provided by an advertising agency, every advertising agency which raises the bill for services rendered to a client by such agency;

(v) in relation to the services provided by a courier agency, every courier agency which raises the bill for services rendered to a customer by such agency.".