Government of India
Ministry of Finance
(Department of Revenue)
No. 54/98 – Service Tax
New Delhi, dated the 7th October, 1998
G.S.R.(E) – In exercise of the powers conferred by sub-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 :-
- These Rules may be called the Service Tax (Amendment) Rules, 1998.
- They shall come into force on the 16th day of October, 1998.
2. In the Service tax rules, 1994 (hereinafter referred to as the said rules), -
UNDER SECRETARY TO THE GOVERNMENT OF INDIA
F.No. B. 11/3/98-TRU