No. 7/2005-Service Tax
New Delhi, dated 1st March, 2005.
10 Phalguna, 1926 (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 :-