Service Tax (Second Amendment) Rules, 2005 - 002/05 - Service Tax

Service Tax (Second Amendment) Rules, 2005

Notification No. 02/2005-ST

Dated 14/02/2005

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, 2005. (2) They shall come into force on the date of their publication in the official Gazette.

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

"Provided also that a person liable for paying the service tax in the case of taxable services referred to in sub-clause (zzp) of clause (105) of section 65 of the Act may make an application for registration on or before the 28th day of February 2005."