Amends Service Tax Rules, 1994

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..... nd the Service Tax Rules, 1994, namely :- 1. (1) These rules may be called the Service Tax (Amendment) Rules, 2006. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Service Tax Rules,1994, (hereinafter referred to as the said rules), in rule 4, - (1) after sub-rule (5), the following sub-rule shall be inserted, namely:- " (5A) Where there is a .....

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..... under the provisions of the Act, and the rules and the notifications issued thereunder, and thereupon cancel the registration certificate.". 3. In the said rules, in rule 5, - (1) in sub-rule (1), the brackets, shall be omitted; (2) after sub-rule (2), the following sub-rules shall be inserted, namely:- " (3) All such records shall be preserved at least for a period of five years immediately a .....

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