Amends Service Tax Rules, 1994

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..... 29 (Saka) G.S.R.(E).In exercise of the powers conferred by sub-sections (1) and (2) of section 94 of the Finance Act, 1994 (32 of 1994), the 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, 2007. (2) They shall come into force on the day of publication in the Off .....

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..... ay be, immediately following the quarter in which the payments are received, towards the value of taxable services: Provided further that notwithstanding the time of receipt of payment towards the value of services, no service tax shall be payable for the part or whole of the value of services, which is attributable to services provided during the period when such services were not taxable: Prov .....

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