NTF. NO. 16/2013-ST, DT. 22/11/2013
- Document type
- Notification
- Reference no.
- O
- Dated
- Category
- ST Notifications 2013
Amend the Service Tax Rules 1994
Amend the Service Tax Rules 1994
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:-
1. (1) These rules may be called the Service Tax Third ( Amendment) Rules, 2013.
(2) They shall come into force on the 1st day of January, 2014.
2. In the Service Tax Rules, 1994, in rule 6, in sub-rule (2), in the proviso, for the words “ rupees ten lakh” , the words “ rupees one lakh” shall be substituted.
F.No: 137/116/2012- Service Tax
(Rajeev Yadav)
Director
Note: The principal notification was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide notification No. 2/94-Service Tax, dated the 28th June, 1994 vide number G.S.R 546(E), dated the 28th June, 1994 and was last amended by notification No 5/2013- Service Tax, dated the 10th April, 2013, vide GSR 236 (E) dated the 22nd February, 2013.