Service Tax Rules, 1997 — Third Amendment

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..... kes the following rules to further amend the Service Tax Rules, 1994 (hereinafter referred to as the said rules), namely :- 1. (i) These rules may be called the Service Tax (Third Amendment) Rules, 1997. (ii) They shall come into force on the 1st day of July, 1997. 2. In the said rules, (I) in rule 2, in sub-rule (1), in clause (d) , after sub-clause (vii), the following sub-clauses sha .....

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..... month, towards the discharge of his service tax liability instead of paying service tax at the rate of five per cent of the value of taxable service rendered by him and the option, once exercised, shall apply uniformly in respect of all the bookings of passage for travel by air made by him and shall not be changed during a financial year under any circumstances. Explanation. - For the purpose .....

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