Amendments in the Service Tax Rules, 1994

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..... 1994 (32 of 1994), the Central Government hereby makes the following rules further to amend the Service Tax Rules, 1994 , except as respects things done or omitted to be done before such amendment, namely :- 1. (1) These rules may be called the Service Tax (Second Amendment) Rules, 2004. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Ser .....

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..... and the registration number of such person; (ii) the name and address of the person receiving taxable service; (iii) description, classification and value of taxable service provided or to be provided; and (iv) the service tax payable thereon. (2) Every input service distributor distributing credit of taxable services shall, in respect of credit distributed, issue an invoice, a bill or, as .....

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..... him" the words, figures and letters "at the rate specified in section 66 of Chapter V of the Act" shall be substituted; (ii) after sub-rule (7), the following sub-rule shall be inserted, namely,- "(7A) An insurer carrying on life insurance business liable for paying the service tax in relation to the risk cover in life insurance provided to a policy holder shall have the option to pay an amoun .....

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