Amendments in the Service Tax Rules, 1994 - 005/04 - Service Tax

Amendments in the Service Tax Rules, 1994 Notification No. 05/2004-ST Dated 09/07/2004 G.S.R. (E).- 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 , except as respects things done or omitted to be done before such amendment, namely :- 1. (1) These rules may be called the Service Tax (Amendment) Rules, 2004. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Service Tax Rules, 1994 , in rule 6, in sub-rule (1) , after the proviso, the following explanation shall be inserted, namely:- " Explanation.- For the removal of doubt it is hereby clarified that in case the value of taxable service is received before providing the said service, service tax shall be paid on the value of service attributable to the relevant month, or quarter, as the case may be.".