In exercise of the powers conferred by clause (ee) of 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 Credit Rules, 2002, except as respect things done or omitted to be done before such amendment ,namely :-
1. Short title and commencement.- (1) These rules may be called the Service Tax Credit (Second Amendment) Rules, 2003.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. In the Service Tax Credit Rules, 2002, (hereinafter referred to as the said rules),-
Note:- The Principal rules were notified vide notification No. 14/2002- Service Tax, dated the 1st August, 2002 published in the Official Gazette of India, vide G.S.R. 542 (E), dated the 1st August 2002 and were last amended vide notification No. 1/2003-Service Tax, dated the 1st March, 2003, published vide number GSR 155 (E), dated the 1st March, 2003.