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All › Service Tax › Service Tax - 1995
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No. 004/95 - Dated: 28-06-1995 - ST Service Tax
Service Tax Rules, 1994- Amendment
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Authority title change: Service Tax Rules amended to replace Collector of Central Excise with Commissioner in appeals references.
The Service Tax (Amendment) Rules, 1995 substitute references to the office title throughout the Service Tax Rules, 1994: rule 8 replaces "Collector of Central Excise (Appeals)" with "Commissioner of Central Excise (Appeals)"; rule 9(2)(b) replaces both occurrences of "Collector of Central Excise" and the occurrence of "Collector of Central Excise (Appeals)" with the corresponding "Commissioner" formulations; and the notes to form ST-7 make identical substitutions.

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