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Introducing the “In Favour Of” filter in Case Laws.
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<h1>Service Tax Rules Amended: Consulting Engineers & Manpower Agencies Must Bill Clients Directly Under Rule 2(d) Changes</h1> The Fourth Amendment to the Service Tax Rules, 1997, effective from July 7, 1997, was enacted by the Central Government under the Finance Act, 1994. This amendment modifies Rule 2, sub-rule (1), clause (d) of the Service Tax Rules, 1994. It introduces new sub-clauses (x) and (xi), specifying that consulting engineers and manpower recruitment agencies are responsible for raising bills for services rendered to clients. These changes clarify the billing responsibilities for these specific service providers under the Service Tax framework.