[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
18/2017-Service Tax, Dated: June 22, 2017
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 (Fourth Amendment) Rules, 2017.
2. In the Service Tax Rules, 1994,-
(F.No. 137/18/2017-Service Tax)
(Dr. Sreeparvathy S.L.)
Note:- The Principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide Notification Number 2/94-Service Tax, date the 28th June, 1994 vide number G.S.R. 546 (E), dated the 28th June, 1994 and last amended vide Notification Number 16/2017-Service Tax, dated the 13 April, 2017 vide number G.S.R. 369(E) dated the 13th April, 2017.