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Para 1 - Short title and commencement - Works Contract (Composition Scheme for payment of Service Tax) Rules, 2007Extract Notification No. 32/2007-Service Tax dated 22-05-2007 G.S.R.(E). In exercise of the powers conferred by sections 93 and 94 of the Finance Act, 1994 (32 of 1994), the Central Government hereby makes the following rules, namely:- 1. Short title and commencement. (1) These rules may be called the Works Contract (Composition Scheme for Payment of Service Tax) Rules, 2007. (2) They shall come into force with effect from the 1 st day of June, 2007.
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