Service Tax (Third Amendment) Rules 2005 - 003/05 - Service Tax

Service Tax (Third Amendment) Rules 2005

Notification No.  3/2005-Service Tax

Dated: February 26, 2005

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) and (2) of Section 94 of the Finance Act, 1994 (32 of 1994), the Central Government hereby makes the fallowing rules further to amend the Service Tax Rules, 1994, namely:-

1. (1) These rules may be called the Service Tax (Third 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), in the provision for the figures, letters and words, "28th day of February, 2005", the figures, letters and words "31st day of March, 2005" shall be substituted.