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, except as respects things done or omitted to be done before such amendment, namely :-
2. In the Service Tax Rules, 1994, -
Note : The Service Tax Rules, 1994 were notified vide notification no. 2/94-Service Tax dated the 28th June 1994 and published in the Gazette of India Extraordinary vide G.S.R.546(E) dated 28th June 1994 and were last amended vide notification no.7/99-Service Tax, dated the 23rd August, 1999 and published in the Gazette of India Extraordinary vide G.S.R.599(E) dated the 23rd August, 1999.