TMI BlogSeeks to amend Service Tax Rules, 1994.X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 (Amendment) Rules, 2016. (2) These rules shall come into force on the 1 st day of April, 2016. 2. In the Service Tax Rules, 1994 ,- (1) in rule 2 , in sub-rule (1), in clause ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... whose , the following words shall be substituted,- in case of such individuals, partnership firms and one person companies whose ; (ii) in sub-rule (4), for the words, brackets and figures Central Excise (No. 2) Rules, 2001 , the words and figures Central Excise Rules, 2002 shall be substituted; (iii) in sub-rule (7A), after clause (i), the following clause shall be inserted, name ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o in sub-rule(3A). ; (ii) in sub-rule (4), for the words, brackets and figure sub-rule (2) , the words, brackets , figures and letter sub-rules (2) and (3A) shall be substituted; (4) rule 7B shall be renumbered as sub-rule (1) thereof, and after sub-rule (1) as so renumbered, the following sub-rule shall be inserted, namely:- (2) An assessee who has filed the annual return referred ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ished in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) by notification No. 2/94-Service Tax, dated the 28 th June, 1994 vide number G.S.R. 546 (E), dated the 28 th June, 1994 and last amended vide notification No. 27/2015-Service Tax, dated the 18 th December, 2015vide number G.S.R. 987(E)., dated the 18 th December, 2015. - Notification Tax Management India - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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