Service Tax (Fourth Amendment) Rules, 2004

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..... following rules further to amend the Service Tax Rules, 1994, namely :- 1. (1) These rules may be called the Service Tax (Fourth Amendment) Rules, 2004. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Service Tax Rules, 1994, in rule 4A, (a) in sub-rule (1), the following proviso shall be inserted at the end, namely,- " Provided that in case .....

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