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Trade Notice No.50/1997-ST, Dt. 04.07.1997

Document type: Other
Reference no.: A
Dated: 04 Jul 1997
Category: Trade Notices

Service Tax (Fourth Amendment) Rules,1997

Trade Notice No. 50/97-ST, Dt. 4.7.97

C.NO. CE-20/41/ST/Trade Notice/97

Sub:: Imposition of Service tax on Consulting Engineer and Manpower Recruitment Agency

Trade is hereby informed that 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 to further amend the Service Tax Rules, 1994 (hereinafter referred to as the said rules ), mainly:-

(2). In the said rules,in rule 2,in sub-rule (1), in clause (D), after sub-clause (ix), the following sub-clauses shall be inserted, namely:-

in relation to services provided by a consulting engineer, every consulting engineer who raises a bill for services rendered to a client by such engineer;
in relation to services provided by a manpower recruitment agency, every manpower recruitment agency which raises a bill for services rendered to a client by such agency.

COMMISSIONER OF CENTRAL EXCISE,
NEW DELHI

Authority : Notification No. 24/97 dt. 2.7.97

(Note:- see
1. Trade Notice No. 53/97-ST, dt. 4/7/97)

Trade Notice No.50/1997-ST, Dt. 04.07.1997

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