Amends Service tax rules, 2002 w.e.f. 16-06-2005

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he Central Government hereby makes the following rules further to amend the Service Tax Rules,1994 , namely :- 1. (1) These rules may be called the Service Tax (Fifth Amendment) Rules, 2005. (2) They shall come into force on the 16th day of June, 2005. 2. In the Service Tax Rules,1994 , (hereinafter referred to as the said rules), in rule 2, in sub-rule (1), in clause (d .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... after the second proviso, the following proviso shall be inserted, namely:- "Provided also that where any payment towards the value of taxable service is not received and such taxable service is provided continuously for successive periods of time and the value of such taxable service is determined or payable periodically, an invoice, a bill, or as the case may be, a challan shall be issued by .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X