Seeks to amend Service Tax Rules, 1994.

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..... 4), 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 (Amendment) Rules, 2016. (2) These rules shall come into force on the 1st day of April, 2016. 2. In the Service Tax Rules, 1994,- (1) in rule 2, in sub-rule (1), in clause (d), in sub-clause(i),- (a) in item (D), for sub-item(II) .....

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..... individuals, partnership firms and one person companies whose"; (ii) in sub-rule (4), for the words, brackets and figures "Central Excise (No. 2) Rules, 2001", the words and figures "Central Excise Rules, 2002" shall be substituted; (iii) in sub-rule (7A), after clause (i), the following clause shall be inserted, namely:- "(ia) in case of single premium annuity policies other than (i) above, .....

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..... le (2)", the words, brackets , figures and letter "sub-rules (2) and (3A)" shall be substituted; (4) rule 7B shall be renumbered as sub-rule (1) thereof, and after sub-rule (1) as so renumbered, the following sub-rule shall be inserted, namely:- " (2) An assessee who has filed the annual return referred to in sub-rule (3A) of rule 7 by the due date may submit a revised return within a period of .....

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