Amends Service Tax Credit Rules, 2002

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..... lowing rules to amend the Service Tax Credit Rules, 2002, namely :- 1. Short title and commencement.- (1) These rules may be called the Service Tax Credit (Amendment) Rules, 2003. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Service Tax Credit Rules, 2002 (hereinafter referred to as the said rules), in rule 3, in sub-rule (1), the following .....

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..... or payment of service tax relating to the quarter." 4. After rule 4 of the said rules, the following rule shall be inserted, namely:- " 4A. Transfer of service tax credit.- If an output service provider shifts his establishment to another site or his establishment is transferred on account of change in ownership or on account of sale, merger, amalgamation, lease or transfer of establishment to a .....

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