G.S.R. (E).- In exercise of the powers conferred by sub-section (1) and (2) of Section 94 of the Finance Act, 1994 (32 of 1994), the Central Government hereby makes the fallowing rules further to amend the Service Tax Rules, 1994, namely:-

1. (1) These rules may be called the Service Tax (Third Amendment) Rules 2005.

(2) They shall come into force on the date of their publication in the Official Gazette.

2. In rule 4 of the Service Tax Rules. 1994. in sub-rule (1), in the provision for the figures, letters and words, "28th day of February, 2005", the figures, letters and words "31st day of March, 2005" shall be substituted.

Note.- The principal rules were notified vide notification no.2/94-Service tax dated the 28th June 1994 and published in the Gazette of India, Extraodinary vide number G.S.R. 546 (E), dated the 28th June 1994 and were last amended vide notification No. 2/2005-Service Tax, dated the 14th February, 2005 are published in the Gazette of India, Extraordinary vide number G.S.R. 71(E) dated the 14th February, 2005.