Service Tax Rules — Second Amendment of 1998 - 060/98 - Service Tax

Service Tax Rules — Second Amendment of 1998

[Notification No. 60/98-S.T., dated 1-12-1998]

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

1. (1) These rules may be called the Service Tax (Second Amendment) Rules, 1998.

(2) They shall come into force on the 2nd day of December, 1998.

2. In the Service Tax Rules, 1994, in rule 4, in sub-rule (1), after the proviso, the following shall be inserted, namely :-

"Provided further that a person liable for paying the service tax in the case of taxable services referred to in sub-section (4) or sub-section (5) of section 66 of the Finance Act, 1994 (32 of 1994) may make an application for registration on or before the 31st day of December, 1998."