Service tax rule amendments increase specified percentage rates under Service Tax Rules, altering references effective on Gazette publication. The Service Tax (Third Amendment) Rules, 2004, made under the Finance Act, substitute two numerical percentage references in rule (6), sub-rule (7) of the Service Tax Rules, 1994, increasing the lower specified percentage and increasing the higher specified percentage; the Rules come into force on publication in the Official Gazette and apply prospectively except as to prior acts or omissions.
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Service tax rule amendments increase specified percentage rates under Service Tax Rules, altering references effective on Gazette publication.
The Service Tax (Third Amendment) Rules, 2004, made under the Finance Act, substitute two numerical percentage references in rule (6), sub-rule (7) of the Service Tax Rules, 1994, increasing the lower specified percentage and increasing the higher specified percentage; the Rules come into force on publication in the Official Gazette and apply prospectively except as to prior acts or omissions.
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