Service Tax Rules — Second Amendment of 1997 - 018/97 - Service Tax

Service Tax Rules — Second Amendment of 1997

[Notification No. 18/97-Service Tax, dated 6-6-1997]

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 (Second Amendment) Rules, 1997.

(ii)  They shall come into force on the 15th day of June, 1997.

2.  In the said rules, in rule 2, in sub-rule (1), in clause (d), after sub-clause (v), the following sub-clauses shall be inserted, namely :-

"(iv) in relation to services provided by a custom house agent, every custom house agent which raises the bill for services rendered to a client by such agent;

(vii) in relation to services provided by a steamer agent, every steamer agent which raises the bill for services rendered to a shipping line by such agent.".