Amends Service Tax Rules, 1994

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..... the 12 th September, 2007 22 Bhadrapada, 1929 (Saka) G.S.R. (E). In exercise of the powers conferred by sub-sections (1) and (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 Rules, 1994 , namely : - 1. (1) These rules may be called the Service Tax (Fifth Amendment) Rules, 2007. (2) .....

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..... nically through internet banking, or, in any other case, the 5th day of the month, as the case may be, immediately following the quarter in which the payments are received, towards the value of taxable services: Provided further that notwithstanding the time of receipt of payment towards the value of services, no service tax shall be payable for the part or whole of the value of services, which .....

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