Seeks to amend Service Tax Rules, 1994 so as to specify the business entity as the person liable to service tax in respect of services provided by senior advocates

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..... , 2016 G.S.R. 576 (E). -In exercise of the powers conferred by sub-section (1) read with subsection (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. These rules may be called the Service Tax (Fourth Amendment) Rules, 2016. 2. In the Service Tax Rules, 1994 , i .....

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..... such services, which is the business entity who is litigant, applicant, or petitioner, as the case may be . [F. No. B-1/7/2016-TRU] (Anurag Sehgal) Under Secretary Note:- The principal rules were published in the Gazette of India, Extraordinary, Part II, Section-3, Sub-section (i) by notification No. 2/94-Service Tax, dated the 28th June, 1994 vide number G.S.R. 546 (E), dated .....

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