Notification No. 3/2011 – Service Tax
New Delhi, the 1st March, 2011
G.S.R. (E).- In exercise of the powers conferred by sub-section (1) readwith sub-section (2) of section 94 of the Finance Act, 1994 (32 of 1994) (hereinafter referred to as the Finance Act), the Central Government hereby makes the following rules further to amend the Service Tax Rules, 1994, namely :-
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