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of <h1>New Provision in Service Tax (Second Amendment) Rules, 1998: Registration Deadline for Certain Taxable Services Extended to December 31, 1998.</h1> The Central Government, under the authority of the Finance Act, 1994, has issued the Service Tax (Second Amendment) Rules, 1998, effective from December 2, 1998. This amendment modifies the Service Tax Rules, 1994, specifically in rule 4, sub-rule (1). It introduces an additional provision allowing individuals responsible for paying service tax on certain taxable services, as specified in sub-sections (4) or (5) of section 66 of the Finance Act, 1994, to apply for registration by December 31, 1998.
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