Amendment in the Service Tax Rules, 1994.

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..... 011 Amendment in the Service Tax 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 .....

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..... son , the words or where the amount of invoice is renegotiated 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),- .....

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..... uch option for a financial year and such option shall not be withdrawn during the remaining part of that financial year.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 .....

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