Amendments in Rule 4A, 4B and 6 of Service Tax Rules, 1994

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..... owing rules to further amend the Service Tax Rules, 1994, namely :- 1. (1) These rules may be called the Service Tax (Second Amendment) Rules, 2008. (2) Save as otherwise provided in these rules, they shall come into force on the date of their publication in the Official Gazette. 2. In the Service Tax Rules, 1994,- (i) in rule 4A, for the words "to a customer" wherever they occur, the words " .....

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..... A), the following sub-rule shall be inserted with effect from the 16th day of May, 2008, namely:- "(7B). The person liable to pay service tax in relation to purchase or sale of foreign currency, including money changing, provided by a foreign exchange broker, including an authorised dealer in foreign exchange or an authorized money changer, referred to in sub-clauses (zm) and (zzk) of clause (105 .....

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