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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Service Tax Rules Amended: Excludes Advertising and Courier Services from Assessee Categories Under Order No. 3/3/94.</h1> The Central Board of Excise and Customs issued an amendment to Order No. 3/3/94-Service Tax Rule(3) under the Service Tax Rules, 1994. This amendment, dated November 5, 1997, revises the categories of assessees subject to assessment and collection of service tax by Central Excise Officers. Specifically, it replaces sub-clauses (vi) and (iv) in the table for Serial No. 2 and 4, excluding certain services such as advertising, courier, radio paging, custom house agents, and others from the specified categories of assessees.
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