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<h1>Service Tax Rules 1994 Amended: Sub-clause (iii) Omitted from Rule 2(d)(1), Effective September 1, 1999.</h1> The Central Government, exercising its authority under the Finance Act, 1994, has issued an amendment to the Service Tax Rules, 1994, known as the Service Tax (Second Amendment) Rules, 1999. This amendment will take effect on September 1, 1999. The specific change involves the omission of sub-clause (iii) from clause (d) in sub-rule (1) of rule 2 of the Service Tax Rules, 1994.