Service Tax Rules establish statutory framework for levy and administration of service tax and its operative commencement. Establishment of the Service Tax Rules, 1994 adopting that short title and declaring that the rules shall come into force on the first day of July, 1994, thereby activating the statutory framework for levy and administration of service tax.
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Provisions expressly mentioned in the judgment/order text.
Service Tax Rules establish statutory framework for levy and administration of service tax and its operative commencement.
Establishment of the Service Tax Rules, 1994 adopting that short title and declaring that the rules shall come into force on the first day of July, 1994, thereby activating the statutory framework for levy and administration of service tax.
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