NOTIFICATION ON SERVICE TAX

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..... lowing rules further to amend the Service Tax Rules, 1994 , namely : - 1. (1) These rules may be called the Service Tax (Fourth Amendment) Rules, 2006. (2) They shall come into force on the 1 st day of October, 2006. 2. In the Service Tax Rules, 1994 , in rule 6, in sub-rule (2) , the following proviso shall be inserted, namely: "Provided that the assessee, who has paid service .....

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