Amendment in the Service Tax Rules, 1994.

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..... ax Rules, 1994. G.S.R. 284(E).- In exercise of the powers conferred by sub-section (1) read with sub-section (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 (Second Amendment) Rules, 2011. (2) They shall come into force on the .....

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..... ed due to deficient provision of service, or any terms contained in a contract," shall be inserted; (ii) for clause (a), the following clause shall be substituted, namely:- "(a) has refunded the payment or part thereof, so received for the service provided to the person from whom it was received; or" (b) in sub-rule (7B),- (i) for the words and figures "at the rate of 0.1 per cent. of the gro .....

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..... e remaining part of that financial year." [F. No. 334/3/ 2011 - TRU] (SAMAR NANDA) Under Secretary to the Government of India Note.- The principal rules were notified vide notification no. 2/1994-Service Tax, dated the 28th June, 1994, published in the Gazette of India, Extraordinary vide number G.S.R. 546(E), dated the 28th June, 1994 and last amended vide notification No.3/2011-Service Tax, .....

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