Service Tax Rules — Fourth Amendment of 1997 - 024/97 - Service Tax

Service Tax Rules — Fourth Amendment of 1997

[Notification No. 24/97-Service Tax, dated 2-7-1997]

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 (Fourth Amendment) Rules, 1997.

 (ii) They shall come into force on the 7th day of July, 1997.

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

"(x) in relation to services provided by a consulting engineer, every consulting Engineer who raises a bill for services rendered to a client by such engineer;

(xi) in relation to services provided by a manpower recruitment agency, every manpower recruitment agency which raises a bill for services rendered to a client by such agency.".