Imposition of Service tax on Consulting Engineer and Manpower Recruitment Agency

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..... 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 to further amend the Service Tax Rules, 1994 (hereinafter referred to as the said rules ), mainly:- (i) These rules may be called the Service Tax (Fourth Amendment) Rules,1997. (ii) They shall come into force on the .....

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