19th April, 2006
Notification No. 10/2006-Service Tax
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 :-
1. (1) These rules may be called the Service Tax (Second Amendment) Rules, 2006.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. In the Service Tax Rules, 1994, (hereinafter referred to as the said rules), in rule 2, in sub-rule (1), in clause (d), for sub-clause (iv), the following sub-clause shall be substituted, namely:-
“(iv) in relation to any taxable service provided or to be provided by any person from a country other than India and received by any person in India under section 66A of the Act, the recipient of such service;”.
3. In the said rules, in rule 6, sub-rules (8) and (9) shall be omitted.
F. No. B1/4/2006-TRU
Note.- The principal rules were published vide notification No. 2/94-Service Tax, dated the 28th June, 1994, G.S.R. 546(E), dated the 28th June, 1994 and was last amended vide notification No. 5/2006-Service Tax, dated the 1st March, 2006, G.S.R. 119(E), dated the 1st March, 2006.
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