Amendments in the Service Tax Rules, 1994

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..... /07/2004 G.S.R. (E).- In exercise 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 fo .....

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..... llowing explanation shall be inserted, namely:- "Explanation.- For the removal of doubt it is hereby clarified that in case the value of taxable service is received before providing the said service, .....

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