Amends Service Tax Rules, 1994

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..... G.S.R. (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) (hereinafter referred to as the said Act), 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 (Third Amendment) Rules, 2011. .....

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..... at such option shall not be available in cases where the entire premium paid by the policy holder is only towards risk cover in life insurance. . [F. No. 334/3/ 2011 TRU] (Sanjeev Kumar Singh) Under Secretary to the Government of India Note.- The principal rules were notified vide notification no. 2/1994-Service Tax , dated the 28 th June, 1994, published in the Gazette of .....

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