Amends Service tax rules, 2002 w.e.f. 16-06-2005

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..... kes the following rules further to amend the Service Tax Rules,1994, namely :- 1. (1) These rules may be called the Service Tax (Fifth Amendment) Rules, 2005. (2) They shall come into force on the 16th day of June, 2005. 2. In the Service Tax Rules,1994, (hereinafter referred to as the said rules), in rule 2, in sub-rule (1), in clause (d),- (i) for sub-clause (iv), the following sub-clause .....

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..... erted, namely:- "Provided also that where any payment towards the value of taxable service is not received and such taxable service is provided continuously for successive periods of time and the value of such taxable service is determined or payable periodically, an invoice, a bill, or as the case may be, a challan shall be issued by a person providing such taxable service, not later than fourte .....

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