Service Tax (Registration of Special Category of Persons) (Amendment) Rules, 2008 - 10/2008 - Service Tax

Service Tax (Registration of Special Category of Persons) (Amendment) Rules, 2008

Notification No. 10/2008-Service Tax

New Delhi, the 1^st March, 2008 11 Phalguna, 1929 (Saka)

G.S.R. (E).-In exercise of the powers conferred by sub-sections (1) and (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 (Registration of Special Category of Persons) Rules, 2005, namely:-

1. (1) These rules may be called the Service Tax (Registration of Special Category of Persons) (Amendment) Rules, 2008.

(2) They shall come into force on the 1^st day of April, 2008.

2. In the Service Tax (Registration of Special Category of Persons) Rules, 2005, in rule 3, in subrule (2), for the words "seven lakh rupees" occurring at both the places, the words "nine lakh rupees" shall be substituted.

(Unmesh Wagh)

Under Secretary to the Government of India

[F. No. 334/1/2008-TRU]

Note:- The principal rules were notified vide notification No. 27/2005-Service Tax, dated the 7^th June, 2005 and published in the Gazette of India, Extraordinary, vide number G.S.R. 369(E), dated the 7^th June, 2005 and were last amended vide notification No. 6/2007-Service Tax, dated the 1^st March, 2007 vide number G.S.R. 160(E), dated the 1^st March, 2007.