Amendments in the Service Tax Rules, 1994 - 027/04 - Service Tax

Amendments in the Service Tax Rules, 1994

Notification No. 27/2004-ST, Dated 13/09/2004

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 (Third 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 (7),

(a) for the numbers and figures "0.4%", the numbers and figures "0.5%" shall be substituted;

(b) for the numbers and figures "0.8%", the numbers and figures "1.0%" shall be substituted.