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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Amendment to Service Tax Rules 1994: New Proviso in Rule 4 for Registration by Feb 28, 2005.</h1> The Service Tax (Second Amendment) Rules, 2005, effective from the date of publication, amend the Service Tax Rules, 1994. Under this amendment, a new proviso is added to Rule 4, sub-rule (1), allowing individuals liable for paying service tax on certain taxable services, as specified in sub-clause (zzp) of clause (105) of section 65 of the Finance Act, 1994, to apply for registration by February 28, 2005. This change is enacted by the Central Government under the authority of section 94 of the Finance Act, 1994.
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