Notification No.29/97, Dated 25 July 1997

        G.S.R.416(E).-In exercise of the powers conferred by section (1) read with sub-section (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. (I) These rules may be called the Service Tax (Sixth Amendment) Rules, 1997.

 

 

(ii) They shall come into force on the 1^st day of August, 1997.

2. In the Service Tax Rules, 1994, in rule 2, in sub-rule (1), in clause (d), after sub-clause (xiii), the following sub-clauses shall be inserted, namely:-

"(xiv) in relation to services provided by an outdoor caterer, every outdoor caterer who raises the bill for outdoor services rendered to a client by such caterer.

(xv) in relation to service provided by a pandal or shamiana contractor, every pandal or shamiana contractor who raises a bill for services rendered to a client by such contractor."

(NAVNEET GOEL) 
UNDER SECRETARY TO THE GOVERNMENT OF INDIA

F. No. B.43/8/97-TRU

Note: The Service Tax Rules, 1994 were published in the Gazette of India vide Notification No. 2/94-Service Tax, dated 28.4.94 (G.S.R. 546(E), dated 28.6.1994) and were subsequently amended by Notification No. 4/95-Service Tax, dated 28.6.95 (G.S.R. 524(E), dated 28.6.95 Notification No. 7/96-Service Tax, dated 31.10.96 (G.S.R. No. 506(E), dated 31.10.96), Notification No. 8/96-Service Tax, dated 26.11.96 (G.S.R. No. 541(E), dated 26.11.97, Notification No. 15/97-Service Tax, dated 25.4.97 (G.S.R. No. 229(E), dated 25.4.97), Notification No. 18/97-Service Tax, dated 6.6.97 (G.S.R. 316(E), dated 6.6.97 (G.S.R. 346(E), dated 26.6.97), Notification No. 24/97-Service Tax, dated 2.7.97 (G.S.R. 358(E), dated 2.7.97) and Notification No. 27/97-Service Tax, dated 11.7.97 (G.S.R. 386(E), dated 11.7.97).