Service Tax Rules — Amendment - 007/99 - Service Tax

Service Tax Rules — Amendment

[Notification No. 7/99-Service Tax, dated 23-8-1999]

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, 1999.

(2) They shall come into force on the 1st day of September, 1999.

2. In the Service Tax Rules, 1994, in rule 2, in sub-rule (1), in clause (d),sub-clause (iii) shall be omitted.